The relationship between ownership structure, discretionary accruals and profit awareness
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 8
Abstract
In this research the relationship between ownership structure, discretionary accruals, and profit awareness is examined. For this purpose, the financial data of listed companies accepted in Tehran Stock Exchange Between 2007 to 2011 are used. The present study is practical and main objective of this research is the relationship between ownership structure, discretionary accruals and profit awareness. In this regard, to calculate the discretionary accruals the modified Jones model is used. To analyze the collected data we have used SPSS and Eviews7 softwares. Research results showed a significant negative relationship between local ownership, discretionary accruals and profit awareness. Other findings of research are that there is a significant negative relationship between ownership concentration and absolute discretionary accruals and vice versa, the relationship between ownership concentration and profits awareness are positive and significant.
Authors and Affiliations
Fatemeh Zarei and iman jokar| Research Branch, Islamic Azad University , Fars ,Iran
Keywords
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