The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange
This study investigate the effect of institutional stock ownership on a firm’s earnings management activity by testing the empirical association between institutional Investor shareholdings and flexibility available for managers to make use of abnormal Accrual adjustments to manage earnings. This st...
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| Principais autores: | , , , |
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| Formato: | Artigo |
| Idioma: | Persa |
| Publicado em: |
University of Tehran
2009-11-01
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| coleção: | بررسیهای حسابداری و حسابرسی |
| Assuntos: | |
| Acesso em linha: | https://acctgrev.ut.ac.ir/article_19971_d9055e5f5f19671b1cf7949eec78a873.pdf |
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