Effects of Privatization on Accounting Restatements

This study investigates the impact of privatization on accounting restatements in the companies listed in the Tehran Stock Exchange, regarding the privatization implemented by the Privatization Organization. This has been promoted by examining a sample of 35 companies with more than 20 percent of pr...

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Autores principales:	Mohammad Hossein Vadiee, Mohammad Ali Bagherpour Velashani, Hossein Seyfi Ghobadi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	privatization ownership-change accounting restatements privatization organization Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/f7c94f5154b641a38804935fed4cf541
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spelling	oai:doaj.org-article:f7c94f5154b641a38804935fed4cf5412021-11-04T19:51:07ZEffects of Privatization on Accounting Restatements2008-89142476-292X10.22103/jak.2016.1444https://doaj.org/article/f7c94f5154b641a38804935fed4cf5412016-09-01T00:00:00Zhttps://jak.uk.ac.ir/article_1444_2c49ef319ba7e8b7f4e95333f2750b3f.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study investigates the impact of privatization on accounting restatements in the companies listed in the Tehran Stock Exchange, regarding the privatization implemented by the Privatization Organization. This has been promoted by examining a sample of 35 companies with more than 20 percent of privatized shares, in the Tehran Stock Exchange in the years 2003 to 2010. In this study regression analysis was developed to test of hypotheses, and Chow-Hausman tests were employed to select appropriate panel data model with fixed and random effects. In this analysis, the required indicators were examined by the data from two years before (2001) and after (2012) the privatization. The results of testing the hypotheses by the regression model with random effects showed that the privatization of companies’ shares reduced the number and the rate of restatements. Also, the results indicated that accounting restatements were significantly reduced by growing the share of privatized ownership.Mohammad Hossein VadieeMohammad Ali Bagherpour VelashaniHossein Seyfi GhobadiShahid Bahonar University of Kermanarticleprivatizationownership-changeaccounting restatementsprivatization organizationAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 25, Pp 59-78 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	privatization ownership-change accounting restatements privatization organization Accounting. Bookkeeping HF5601-5689
spellingShingle	privatization ownership-change accounting restatements privatization organization Accounting. Bookkeeping HF5601-5689 Mohammad Hossein Vadiee Mohammad Ali Bagherpour Velashani Hossein Seyfi Ghobadi Effects of Privatization on Accounting Restatements
description	This study investigates the impact of privatization on accounting restatements in the companies listed in the Tehran Stock Exchange, regarding the privatization implemented by the Privatization Organization. This has been promoted by examining a sample of 35 companies with more than 20 percent of privatized shares, in the Tehran Stock Exchange in the years 2003 to 2010. In this study regression analysis was developed to test of hypotheses, and Chow-Hausman tests were employed to select appropriate panel data model with fixed and random effects. In this analysis, the required indicators were examined by the data from two years before (2001) and after (2012) the privatization. The results of testing the hypotheses by the regression model with random effects showed that the privatization of companies’ shares reduced the number and the rate of restatements. Also, the results indicated that accounting restatements were significantly reduced by growing the share of privatized ownership.
format	article
author	Mohammad Hossein Vadiee Mohammad Ali Bagherpour Velashani Hossein Seyfi Ghobadi
author_facet	Mohammad Hossein Vadiee Mohammad Ali Bagherpour Velashani Hossein Seyfi Ghobadi
author_sort	Mohammad Hossein Vadiee
title	Effects of Privatization on Accounting Restatements
title_short	Effects of Privatization on Accounting Restatements
title_full	Effects of Privatization on Accounting Restatements
title_fullStr	Effects of Privatization on Accounting Restatements
title_full_unstemmed	Effects of Privatization on Accounting Restatements
title_sort	effects of privatization on accounting restatements
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/f7c94f5154b641a38804935fed4cf541
work_keys_str_mv	AT mohammadhosseinvadiee effectsofprivatizationonaccountingrestatements AT mohammadalibagherpourvelashani effectsofprivatizationonaccountingrestatements AT hosseinseyfighobadi effectsofprivatizationonaccountingrestatements
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Effects of Privatization on Accounting Restatements

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