the relationship between institutional investors and earnings informativeness
investment institutions with substantial shareholdings in a firm have the resources and incentives to monitor and influence management decisions. whether the institutions actually monitor and exert pressure on managers is an empirical question.this study is designed to provide insights into the monitoring role of institutional investors by examining whether institutional ownership affects the informativeness of reported earnings. in this study, different hypothesis (active monitoring hypothesis & private benefits hypothesis) in relation to institutional investors, are tested. two multifold linear regressions analysis is used to test the relation between corporate earnings informativeness and institutional ownership. the results demonstrate significant evidence of a positive association between percent of institutional stock ownership and earnings informativeness and approve effective monitoring hypothesis. in addition, the number of institutional ownership dose not improve earnings informativeness and decreases it.
during the process of reading, sometimes learners use ineffective and inefficient strategies and some factors may influence their use of strategies. perhaps critical thinking is one of these factors. this study aims to identify those categories of reading strategies that are mostly used by iranian efl learners and to see if there is any significant relationship between the critical thinking abi...
پس از پیدایش روش تدریس tpr توسط جیمز اشر که توجه و تآکید بسیاری بر مهارت شنیداری داشت زبانشناسان همواره در صدد یافتن راههایی برای بهبود این مهارت در زبان آموزان می باشند. از طرفی جی-آر-فرث که از پیشگامان زبانشناسی می باشد بر تآثیر لغات و بویژه گروه کلمات که اغلب در گفتار با هم می آیند (هم آیی کلمات)تأکید بسیار کرده است. به این دلیل و به منظوربررسی رابطه بین این دو عامل یعنی درک شنیداری و دانش...15 صفحه اول
Institutional Ownership, Business Cycles and Earnings Informativeness of Income Smoothing: Evidence from Iran
Managers engage in income smoothing either to communicate private information about future earnings to investors (informativeness hypothesis) or to distort financial performance for opportunistic purposes (opportunism hypothesis). Business cycles and the monitoring role of institutional ownership may affect the earnings informativeness of income smoothing. The purpose of this research is to exa...متن کامل
the investigation of the relationship between type a and type b personalities and quality of translation
the relationship between learners critical thinking ability and their performance in the reading sections of the tofel and ielts test
the study reflected in this thesis aims at finding out relationships between critical thinking (ct), and the reading sections of tofel and ielts tests. the study tries to find any relationships between the ct ability of students and their performance on reading tests of tofel and academic ielts. however, no research has ever been conducted to investigate the relationship between ct and the read...15 صفحه اول
Impact of Institutional Ownership and Board Independence on the Relationship Between Excess Free Cash Flow and Earnings Management
However, the free cash flows scale is important for the financial health of the company, but it has also its own limitations. Moreover, it’s not immune from accounting tricks. Free cash flows can be considered as a measure of value for shareholders of listed companies on Tehran Stock Exchange. The managers of these companies have tended to use the earnings management for managing the free cash ...متن کامل
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عنوان ژورنال:بررسی های حسابداری و حسابرسی
جلد ۱۶، شماره ۱، صفحات ۰-۰