A study on relationship between institutional investors and earnings management: Evidence from the Tehran Stock Exchange

Emamgholipour, Milad; Bagheri, Seyedeh Maryam Babanejad; Mansourinia, Elham; Arabi, Ali Mohammadpour

doi:10.5267/j.msl.2013.03.017

Cited by 18 publications

(14 citation statements)

References 8 publications

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“…Results depicted positive relationship of institutional ownership with firms earnings smoothing by the companies. Emamgholipoura et al (2013) show that the percentage of shares held by institutional investors is likely to increase earnings management practices. However, Jiambalvo et al (1999) show that managers do not manipulate their earnings, given the pressure from institutional investors who are more interested in the long-term profitability.…”

Section: Control Variablesmentioning

confidence: 99%

Does Corporate Social Responsibility Reduce Earnings Management? The Moderating Role of Corporate Governance and Ownership

Ajina

Lakhal

Ayed

2019

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The purpose of this paper is to investigate the relationship between corporate social responsibility and earnings management and the moderating effect of corporate governance and ownership structure on this relationship. Using panel data for a sample of French listed companies between 2010 and 2013, we find that CSR engagementconstrain earnings management practices suggesting that managers would comply with the ethical requirements and satisfy stakeholders’ interests. The results also show that the effect of CSR on earnings management is particularly stronger in more independent boards and with high institutional ownership structure. These corporate governance devices help mitigating managerial opportunistic behavior.

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Section: Control Variablesmentioning

confidence: 99%

Does Corporate Social Responsibility Reduce Earnings Management? The Moderating Role of Corporate Governance and Ownership

Ajina

Lakhal

Ayed

2019

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“…Tindakan Mengatur laba akan menurunkan kualitas informasi laporan keuangan yang juga berdampak kepada kesejahteraan pemegang saham mayoritas. Butar-Butar (2013) menyatakan bahwa kepemilikan institusional berpengaruh negatif pada manajemen laba.Berbeda dengan hasil penelitian tersebut, (Emamgholipour et al, 2013)menyatakan bahwakepemilikan institusional berpengaruh positif pada manajemen laba.…”

Section: Pendahuluanunclassified

Pengaruh Konsentrasi Kepemilikan dan Kompetensi Dewan Komisaris pada Manajemen Laba di Perusahaan Perbankan

Wirayana¹,

Sudana²

2018

E-Jurnal Akuntansi

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Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh konsentrasi kepemilikan dan kompetensi dewan komisaris pada manajemen laba. Penelitian dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesiaahun 2010-2015. Sampel ditentukan dengan teknik purposive sampling dan diperoleh sebanyak 30 perusahaan sebagai sampel dengan 180 amatan. Data dikumpulkan dengan metode dokumentasi. Uji regresi linear berganda digunakan sebagai teknik analisis data..Berdasarkan hasil analisis, ditemukan bahwa kepemilikan institusional berpengaruh positif pada manajamen laba. Kepemilikan manajerial tidak berpengaruh pada manajemen laba. Kompetensi dewan komisaris dalam bidang spesifikperusahaan berpengaruh negatif pada manajamen laba. Kompetensi dewan komisaris dalam bidang akuntansi tidak berpengaruh pada manajamen laba. Kompetensi dewan komisaris dalam tata kelola perusahaan berpengaruh negatif pada manajemen laba. Kata kunci:Konsentrasi kepemilikan, kompetensi, manajemen laba.

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“…According to Emamgholipour et al (2013), institutional investors play important role on formation of various changes on corporate governance systems. They can significantly influence on firms by carefully looking into the performance of management and limiting their opportunistic behaviors and manipulating their financial statements.…”

Section: Introductionmentioning

confidence: 99%

Corporate governance and intellectual capital

Alizadeh¹,

Chashmi²,

Bahnamiri³

2014

10.5267/j.msl

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The purpose of this paper is to examine the association between corporate governance and Intellectual capital in the pharmaceutical companies accepted in Tehran Stock Exchange over the period 2004-2009 using a regression based model. The study investigates the impacts of three some independent variables of the corporate governance (i.e. the number of board members, the relative extent of nonexecutive to executive directors, the auditing committee). The results suggest that corporate governance had no special effect on intellectual capital in the pharmaceutical companies. Furthermore among corporate governance's variables, the first one (i.e. board size) had negative impact on firms' intellectual capital and the second and the third variables had no effects on intellectual capital.

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A study on relationship between institutional investors and earnings management: Evidence from the Tehran Stock Exchange

Cited by 18 publications

References 8 publications

Does Corporate Social Responsibility Reduce Earnings Management? The Moderating Role of Corporate Governance and Ownership

Does Corporate Social Responsibility Reduce Earnings Management? The Moderating Role of Corporate Governance and Ownership

Pengaruh Konsentrasi Kepemilikan dan Kompetensi Dewan Komisaris pada Manajemen Laba di Perusahaan Perbankan

Corporate governance and intellectual capital

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