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Kangarlouei, Saeid Jabbarzadeh
- The Effect of Ownership Structure on Voluntary Discloser in Tehran Stock Exchange
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Authors
Affiliations
1 Department of Accounting, Islamic Azad University, West Azarbyjan Science and Research Branch., IR
2 Islamic Azad University, West Azarbyjan Science and Research Branch., IR
1 Department of Accounting, Islamic Azad University, West Azarbyjan Science and Research Branch., IR
2 Islamic Azad University, West Azarbyjan Science and Research Branch., IR
Source
International Journal of Business Analytics and Intelligence, Vol 1, No 1 (2013), Pagination: 22-31Abstract
This study aims to investigate the impact of ownership structure on voluntary discloser in financial reporting of firms listed in Tehran Stock Exchange (TSE). To do so, ownership structure is classified into three groups namely institutional, managerial, and corporate ownership. In addition, voluntary disclosure is determined through 30 indexes which have been applied by previous studies, making some modifications. Sample of the study includes 101 firms listed in TSE whose financial statements and board activity reports are studied during the period of 2009 to 2011. To test each hypothesis, regression model using SPSS software is used which led to a comprehensive multivariate regression. The results show that there a positive significant relationship between ownership structure components (institutional, managerial and corporate ownership) and voluntary discloser in financial reporting of firms listed in TSE.Keywords
Ownership Structure, Voluntary Discloser, Institutional Ownership, Managerial Ownership, Corporate Ownership
References
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- Mandatory Audit Rotation and Audit Opinion in Firms Listed in Tehran Stock Exchange
Abstract Views :305 |
PDF Views:0
Authors
Affiliations
1 Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, IR
2 Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, IR
3 Department of Accounting,osku Branch, Islamic Azad University, Osku, IR
1 Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, IR
2 Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, IR
3 Department of Accounting,osku Branch, Islamic Azad University, Osku, IR
Source
International Journal of Business Analytics and Intelligence, Vol 1, No 2 (2013), Pagination: 9-13Abstract
The regulations require firms to disclose the reasons of changing auditors. Periodic audit rotation of firms indicates importance of this issue for users of accounting information. Audit rotation is important with respect to two viewpoints of mandatory and voluntary rotation. The present research is intended to study the factors affecting mandatory audit rotation and audit opinion, and its mutual effects on each other. To do so, 244 auditors of firms listed in Tehran StockExchange were randomly selected to complete the researcher-made questionnaire. The results indicate that there is a significant positive relationship between increased auditor’s fees, risk, firm size and mandatoryauditrotation. Also, there is a positive significant relationship between type of audit reporting and changing of the auditors.Keywords
Mandatory Audit Rotation, Audit Opinion, Tehran Stock Exchange- Corporate Governance and Management Earning Forecast: The Case of Tehran Stock Exchange
Abstract Views :346 |
PDF Views:2
Authors
Affiliations
1 Department of Accounting, Science and Research Branch, Islamic Azad University, West Azarbyjan, IR
2 Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, IR
1 Department of Accounting, Science and Research Branch, Islamic Azad University, West Azarbyjan, IR
2 Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, IR
Source
International Journal of Business Analytics and Intelligence, Vol 2, No 1 (2014), Pagination: 24-35Abstract
The purpose of this study is to find the ways to increase management earning forecast preciseness. Corporate governance is regarded as a tool for this purpose. However, this study examines the relation between some components of the corporate governance mechanisms (outside board of director, institutional ownership, duality, auditor quality, firm's age, and firm's ranking in organisation of industrial management) and accuracy of earning forecast by management. The sample of study consists of 53 companies listed in Tehran Stock Exchange during the years of 2007-2012. To test research Hypothesis, multiple linear regression models are used. Research findings indicate that outside board of director, audit quality and firm's age have positive impact and duality, institutional ownership, corporate ranking in organisation of industrial management have no impact on accuracy of earnings forecast.Keywords
Corporate Governance, Management Earning Forecast and Tehran Stock Exchange.References
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