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
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