Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange

In this study the relation between ownership structure and earnings quality of firms listed in Tehran Stock Exchange is investigated. In the other words, the influence of institutional ownership, concentrated institutional ownership and manager's ownership on earning quality is examined. Becaus...

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Autores principales:	Zahra Nasrollahi, Zohreh Arefmanesh
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2010
Materias:	institutional investors ownership concentration earnings quality Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/481a454c5791445bb941d6d708f27c06
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spelling	oai:doaj.org-article:481a454c5791445bb941d6d708f27c062021-11-04T19:40:23ZInvestigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2010.43https://doaj.org/article/481a454c5791445bb941d6d708f27c062010-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_43_5c04fb0f05775258b93e2a027cee89c9.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XIn this study the relation between ownership structure and earnings quality of firms listed in Tehran Stock Exchange is investigated. In the other words, the influence of institutional ownership, concentrated institutional ownership and manager's ownership on earning quality is examined. Because the earning quality is a multidimensional concept, to measure it in this study, we used qualitative characteristics of accounting information based on Iranian Accounting Standards Board's conceptual framework. Research hypothesis is examined by regression model analysis in 80-86. The results of the study show that the higher institutional ownership is, the better earnings quality motivation for smoothing would be. In other words institutional investors in ownership structure increase reporting of faithful, more relevant, neutral and on time information. Also ownership concentration is less in firms having high quality earnings. By the hand ownership concentration is negatively associated with Representational faithfulness, predictive value and neutrality and is not associated with timeliness. Managers' ownership is negatively related with predictive value and positively associated with timeliness and is not related with Representational faithfulness and neutrality of accounting information.Zahra NasrollahiZohreh ArefmaneshShahid Bahonar University of Kermanarticleinstitutional investorsownership concentrationearnings qualityAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 1, Iss 3, Pp 117-138 (2010)
institution	DOAJ
collection	DOAJ
language	FA
topic	institutional investors ownership concentration earnings quality Accounting. Bookkeeping HF5601-5689
spellingShingle	institutional investors ownership concentration earnings quality Accounting. Bookkeeping HF5601-5689 Zahra Nasrollahi Zohreh Arefmanesh Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange
description	In this study the relation between ownership structure and earnings quality of firms listed in Tehran Stock Exchange is investigated. In the other words, the influence of institutional ownership, concentrated institutional ownership and manager's ownership on earning quality is examined. Because the earning quality is a multidimensional concept, to measure it in this study, we used qualitative characteristics of accounting information based on Iranian Accounting Standards Board's conceptual framework. Research hypothesis is examined by regression model analysis in 80-86. The results of the study show that the higher institutional ownership is, the better earnings quality motivation for smoothing would be. In other words institutional investors in ownership structure increase reporting of faithful, more relevant, neutral and on time information. Also ownership concentration is less in firms having high quality earnings. By the hand ownership concentration is negatively associated with Representational faithfulness, predictive value and neutrality and is not associated with timeliness. Managers' ownership is negatively related with predictive value and positively associated with timeliness and is not related with Representational faithfulness and neutrality of accounting information.
format	article
author	Zahra Nasrollahi Zohreh Arefmanesh
author_facet	Zahra Nasrollahi Zohreh Arefmanesh
author_sort	Zahra Nasrollahi
title	Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange
title_short	Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange
title_full	Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange
title_fullStr	Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange
title_full_unstemmed	Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange
title_sort	investigation of the relationship between ownership and the quality of earnings in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2010
url	https://doaj.org/article/481a454c5791445bb941d6d708f27c06
work_keys_str_mv	AT zahranasrollahi investigationoftherelationshipbetweenownershipandthequalityofearningsintehranstockexchange AT zohreharefmanesh investigationoftherelationshipbetweenownershipandthequalityofearningsintehranstockexchange
_version_	1718444645672812544

Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange

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