The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management

Institutional ownership is classified in two general groups, short-term and long-term. Short-term institutional ownership because, for the focus excessively on current earnings and short-term incomes can invented various motivations for firm’s managers to do aggressive corporate earnings management....

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Autores principales:	Mohammad Kashanipoor, Ahmad Ahmadpoor, Seyed Mohammad Bagherpour
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2010
Materias:	short-term and long-term institutional ownership discretionary accruals earnings management corporate governance Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/a4209f87326e41c0aded89add36382bb
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spelling	oai:doaj.org-article:a4209f87326e41c0aded89add36382bb2021-11-04T19:40:23ZThe Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management2008-89142476-292X10.22103/jak.2010.38https://doaj.org/article/a4209f87326e41c0aded89add36382bb2010-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_38_4ce5fed5c6c0fa7989b563e3712588ec.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XInstitutional ownership is classified in two general groups, short-term and long-term. Short-term institutional ownership because, for the focus excessively on current earnings and short-term incomes can invented various motivations for firm’s managers to do aggressive corporate earnings management. In apart, long-term institutional ownership have long-term investing horizon and focus on stock price rather than current earnings, and so have many stimulant to participated in corporate governance activities so can prevent managers to do aggressive corporate earnings management. The aim of this study is to produce reasons about effect of each group of institutional ownership on the aggressive corporate earnings management in Tehran stock exchange (TSE). This study made upon ex-post factor-descriptive research dozen and for test hypothesis use regression analyses with pool data by way of combination time-series and cross-section with use of financial information of 165 firms which traded over the 1382-1386. The result of this study is in line with prior exceptions and shows that short-term institutional ownerships have positive and statically significant effect on aggressive corporate earnings management, and long-term institutional ownership have negative and statically effect on aggressive corporate earnings management.Mohammad KashanipoorAhmad AhmadpoorSeyed Mohammad BagherpourShahid Bahonar University of Kermanarticleshort-term and long-term institutional ownershipdiscretionary accrualsearnings managementcorporate governanceAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 1, Iss 3, Pp 7-29 (2010)
institution	DOAJ
collection	DOAJ
language	FA
topic	short-term and long-term institutional ownership discretionary accruals earnings management corporate governance Accounting. Bookkeeping HF5601-5689
spellingShingle	short-term and long-term institutional ownership discretionary accruals earnings management corporate governance Accounting. Bookkeeping HF5601-5689 Mohammad Kashanipoor Ahmad Ahmadpoor Seyed Mohammad Bagherpour The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management
description	Institutional ownership is classified in two general groups, short-term and long-term. Short-term institutional ownership because, for the focus excessively on current earnings and short-term incomes can invented various motivations for firm’s managers to do aggressive corporate earnings management. In apart, long-term institutional ownership have long-term investing horizon and focus on stock price rather than current earnings, and so have many stimulant to participated in corporate governance activities so can prevent managers to do aggressive corporate earnings management. The aim of this study is to produce reasons about effect of each group of institutional ownership on the aggressive corporate earnings management in Tehran stock exchange (TSE). This study made upon ex-post factor-descriptive research dozen and for test hypothesis use regression analyses with pool data by way of combination time-series and cross-section with use of financial information of 165 firms which traded over the 1382-1386. The result of this study is in line with prior exceptions and shows that short-term institutional ownerships have positive and statically significant effect on aggressive corporate earnings management, and long-term institutional ownership have negative and statically effect on aggressive corporate earnings management.
format	article
author	Mohammad Kashanipoor Ahmad Ahmadpoor Seyed Mohammad Bagherpour
author_facet	Mohammad Kashanipoor Ahmad Ahmadpoor Seyed Mohammad Bagherpour
author_sort	Mohammad Kashanipoor
title	The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management
title_short	The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management
title_full	The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management
title_fullStr	The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management
title_full_unstemmed	The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management
title_sort	investigation of association between short-term and long-term institutional ownership and aggressive corporate earnings management
publisher	Shahid Bahonar University of Kerman
publishDate	2010
url	https://doaj.org/article/a4209f87326e41c0aded89add36382bb
work_keys_str_mv	AT mohammadkashanipoor theinvestigationofassociationbetweenshorttermandlongterminstitutionalownershipandaggressivecorporateearningsmanagement AT ahmadahmadpoor theinvestigationofassociationbetweenshorttermandlongterminstitutionalownershipandaggressivecorporateearningsmanagement AT seyedmohammadbagherpour theinvestigationofassociationbetweenshorttermandlongterminstitutionalownershipandaggressivecorporateearningsmanagement AT mohammadkashanipoor investigationofassociationbetweenshorttermandlongterminstitutionalownershipandaggressivecorporateearningsmanagement AT ahmadahmadpoor investigationofassociationbetweenshorttermandlongterminstitutionalownershipandaggressivecorporateearningsmanagement AT seyedmohammadbagherpour investigationofassociationbetweenshorttermandlongterminstitutionalownershipandaggressivecorporateearningsmanagement
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The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management

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