Record Details

Institutional Ownership Structure; Mediator Role in Related Party Transactions and Corporate Profit Management

Academic Journal of Accounting and Economic Researches

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Field Value
 
Title Institutional Ownership Structure; Mediator Role in Related Party Transactions and Corporate Profit Management
 
Creator KhosroKhah, Mehdi
Salari, Hojatollah
Amiri, Ali
 
Description Institutional ownership is an important indicator of stock investment and can have a huge impact on the behavior and behavior of companies. In this study, the effect of institutional ownership structure on the relationship between Related Party Transactions and profit management of listed companies in Tehran Stock Exchange was investigated. The research sample was 87 companies that were selected in a systematic and purposive manner. The required data were collected from the MABNA software and analyzed using Eviews econometric software. The results indicated that the institutional ownership structure reduced the relationship between Related Party Transactions and management of profits, so that both of long-term institutional ownership and short-term institutional ownership reduced the forecast of profit management through Related Party Transactions.
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor —
 
Date 2018-02-27
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/653
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 7, No 2 (2018): April 2018
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/653/680
 
Rights Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0