The relationship between institutional ownership and discretionary and nondiscretionary factors accruals quality firms Listed on Stock Exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 1
Abstract
Income reported in the financial statements as one of the most important measures of performance and firm value is considered. It has always been used for wide range of users such as shareholders, investors and stockbrokers are placed. Under the accrual basis of accounting profit can be detected and reported. Usually using the accrual basis of different increments reported net cash flow is the difference of the accruals is formed. Accrual adjustments are temporary help to estimate and predict future events, problem identification and matching of revenues and expenses are eliminated. Because these items are affected by estimates and manipulations, some users' financial statements may look suspicion of accruals quality And the accruals have a direct impact on the profitability, quality and reliable*the so items for homeowners (investors), institutional ownership especially when the companies they are investing a significant amount, is important. The purpose of this study was to investigate the effect of institutional ownership is discretionary and Non-discretionary accruals. Variable size and length of the cycle operation is used as control variables. For this study sample consisted of66companies listed in Tehran Stock Exchange during theyears2006 to 2010were selected and evaluated through regression hypothesis has been done. The results show a significant positive relationship between institutional ownership and discretionary accruals and between institutional ownership and nondiscretionary accruals.
Authors and Affiliations
Mansoor Mehrabian*| M.A. Accounting of Science and Research branch, Islamic Azad University, Kerman, Iran, email: gmansoor86@gmail.com, Abdolmahdi Ansari| Associate professor of Accounting Science and Research branch, Islamic Azad University, Kerman, Iran, Omid Pourheydari| Associate professor of Accounting Science and Research branch, Bahonar University, Kerman, Iran
Keywords
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