Investigations of effect of institutional shareholders , ownership concentration, return of assets and discretionary accruals on restatement of financial statements
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 8
Abstract
in this research, effect of institutional shareholders, ownership concentration, return of assets and discretionary accruals on restatement of financial statements has been investigated. So , number of 75 companies were chosen in view of conditions of research , they have been investigated during(2003-2011). To test hypotheses, logistic regression has been used. In this research, discretionary accruals have been investigated by using Jones’ regulated model. Results show that in 95% confidence level , there is no meaningful relation among institutional shareholders , discretionary accruals and ownership concentration with restatement of financial statements . But results indicate that there is a reverse and meaningful relation among return of assets and restatement of financial statements.
Authors and Affiliations
Dr. Yadollah Tariverdi| Azad University ,Central Tehran branch ,Department of Accounting, Dr. Zahra Lashgari| Azad University ,Central Tehran branch ,Department of Accounting, Maryam Jalalpour| Accounting MA student, Azad University, Central Tehran branch, email: maryam.jalalpour@yahoo.com
Keywords
Related Articles
- EP ID EP6674
- DOI -
- Views 248
- Downloads 10
Study on Effect of Water on Stability or Instability of the Earth Slopes
Water is the origin of the life, but the existence of water in earth slopes can be lead to irreparable damages. Water due to the fluid nature can be easily moved in the soil pores and due to reducing the effective stress...
Survey effects of different doses of Pursuit herbicides on weed control and yield and yield components of two cultivars of cowpea in climatic conditions Ahvaz
To survey the Effect of different doses of Pursuit herbicides on weed control and yield components of two cultivars of cowpea, an experiment was conducted in the summer of 2012 in Ahvaz climatic conditions. This experime...
Germination and seedling growth in un-primed and primed seeds of Fenel as affected by reduced water potential induced by NaCl
Germination is a critical stage in the life cycle of plants. Successful establishment of plants largely depends on successful germination. This study investigated the effects of salicylic acid (0, 0.25, 0.5 and 0.75 mM)...
Antibacterial activity of silver nanoparticles produced by Sesamum indicum seed extract on staphylococcus epidermidis and salmonella typhi
The application of nanoscale materials and structures, usually ranging from 1 to 100 nanometers (nm), is an emerging area of nanoscience and nanotechnology. Nanosilver has been developed as a potent antibacterial, antifu...
A Comparison of Different Paradigms of Architectural Design Process: Unconsciousness, Consciousness, Hyperconscious
There have been different investigations on architectural design process and different models have been propounded to illustrate this process. These attempts have had two aims; first to describe the process and second to...