1
Department of Accounting ,Miyaneh Branch, Islamic Azad University, Miyaneh,Iran.
2
Postgraduate of Accounting at Islamic Azad University, Marand Branch, Marand, Iran.
Abstract
Earnings management is one of the effects of agency theory, can cause large losses for investors and shareholders will weaken, The aim of the study was to investigate the effect of shareholder rights and Internal property on Earnings Management. For the measurement of shareholder rights model provided by Safarzadeh (1392) is used and to measure earnings management the modified Jones Model (1991) have been used. The study population consisted of listed companies in Tehran Stock Exchange, In this study financial information of 96 companies listed in the Tehran Stock Exchange during the period 1388 to 1392 investigated. The results by using the multiple regression and panel data with fixed effects, showed that the rights of shareholders and discretionary accruals have significant relationship and this relationship, a relationship is negative, but among the Internal property
Level and discretionary accruals significant relationship was not observed.
Jalili, S., & Masoumpur, Y. (2018). The Effect of Internal Property and Ownership Rights on Earnings Management. Accounting and Auditing Research, 10(37), 163-180.
MLA
Saber Jalili; Yalda Masoumpur. "The Effect of Internal Property and Ownership Rights on Earnings Management". Accounting and Auditing Research, 10, 37, 2018, 163-180.
HARVARD
Jalili, S., Masoumpur, Y. (2018). 'The Effect of Internal Property and Ownership Rights on Earnings Management', Accounting and Auditing Research, 10(37), pp. 163-180.
VANCOUVER
Jalili, S., Masoumpur, Y. The Effect of Internal Property and Ownership Rights on Earnings Management. Accounting and Auditing Research, 2018; 10(37): 163-180.
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