Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange
This study aims at examining the relationship between characteristics of ownership structure curve, i.e. concentration of ownership, institutional ownership, and state ownership, and dissemination of timely information of profits in companies listed in the Tehran Stock Exchange in the five year peri...
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Shahid Bahonar University of Kerman
2016
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oai:doaj.org-article:29ae9118e60f425f949ce7d132a6e7f02021-11-04T19:51:06ZNonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2016.1443https://doaj.org/article/29ae9118e60f425f949ce7d132a6e7f02016-09-01T00:00:00Zhttps://jak.uk.ac.ir/article_1443_77021c1476c6721c03546e694c7a7bc8.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study aims at examining the relationship between characteristics of ownership structure curve, i.e. concentration of ownership, institutional ownership, and state ownership, and dissemination of timely information of profits in companies listed in the Tehran Stock Exchange in the five year period of 2008 to.2012. To determine timely release of information of profit, the variable of delay in reporting earnings have been used. A total number of 155 companies were selected in the sample, and tests of hypotheses were done by implementing multivariate regression analysis. The results showed that by increasing the proportional value of state ownership, the dissemination of timely information of profit rises. In other words, the existence of state ownership in the ownership structure would provide more updated timely information of profit. Also, the results indicated that firms’ interests in concentration of ownership and institutional ownership have no significant relationship with dissemination of timely information of profits.Ahmad YazdaniJafar BabajaniGhasem BoloShahid Bahonar University of Kermanarticlecorporate governanceownership structureconcentration of ownershipAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 25, Pp 39-57 (2016) |
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DOAJ |
| collection |
DOAJ |
| language |
FA |
| topic |
corporate governance ownership structure concentration of ownership Accounting. Bookkeeping HF5601-5689 |
| spellingShingle |
corporate governance ownership structure concentration of ownership Accounting. Bookkeeping HF5601-5689 Ahmad Yazdani Jafar Babajani Ghasem Bolo Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange |
| description |
This study aims at examining the relationship between characteristics of ownership structure curve, i.e. concentration of ownership, institutional ownership, and state ownership, and dissemination of timely information of profits in companies listed in the Tehran Stock Exchange in the five year period of 2008 to.2012. To determine timely release of information of profit, the variable of delay in reporting earnings have been used. A total number of 155 companies were selected in the sample, and tests of hypotheses were done by implementing multivariate regression analysis. The results showed that by increasing the proportional value of state ownership, the dissemination of timely information of profit rises. In other words, the existence of state ownership in the ownership structure would provide more updated timely information of profit. Also, the results indicated that firms’ interests in concentration of ownership and institutional ownership have no significant relationship with dissemination of timely information of profits. |
| format |
article |
| author |
Ahmad Yazdani Jafar Babajani Ghasem Bolo |
| author_facet |
Ahmad Yazdani Jafar Babajani Ghasem Bolo |
| author_sort |
Ahmad Yazdani |
| title |
Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange |
| title_short |
Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange |
| title_full |
Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange |
| title_fullStr |
Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange |
| title_full_unstemmed |
Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange |
| title_sort |
nonlinear relationship between ownership structure and timely release of earnings information: evidence from companies listed in tehran stock exchange |
| publisher |
Shahid Bahonar University of Kerman |
| publishDate |
2016 |
| url |
https://doaj.org/article/29ae9118e60f425f949ce7d132a6e7f0 |
| work_keys_str_mv |
AT ahmadyazdani nonlinearrelationshipbetweenownershipstructureandtimelyreleaseofearningsinformationevidencefromcompanieslistedintehranstockexchange AT jafarbabajani nonlinearrelationshipbetweenownershipstructureandtimelyreleaseofearningsinformationevidencefromcompanieslistedintehranstockexchange AT ghasembolo nonlinearrelationshipbetweenownershipstructureandtimelyreleaseofearningsinformationevidencefromcompanieslistedintehranstockexchange |
| _version_ |
1718444579629301760 |