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Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   WINTER 2010 , Volume 16 , Number 58; Page(s) 0 To 0.
 
Paper: 

The Impact Of Institutional Ownership On Current And Future Financial Performance Of Listed Companies In Tehran Stock Exchange

 
 
Author(s):  Namazi M., Hallaj M., Ebrahimi Sh.
 
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Abstract: 
In this paper, we examine relation between accounting losses and accounting conservatism over a 7- period in 48 loss firms in Tehran Stock Exchange. We report evidence that accounting conservatism and firm size have a positive relation and financial leverage has a negative relation with accounting losses. There is no relation between accounting losses and governmental ownership in study sample. Our findings contribute to the literature on accounting conservatism and they implicate that conservatism is likely to be an efficient financial reporting mechanism to increase firm value in a long term period because it restrict opportunistic payment to managers and other contracting parties. The increased firm value is shared among all parties to the firm increasing everyone’s welfare. In that sense, conservatism is an efficient contracting mechanism.
 
Keyword(s): GOVERNMENTAL OWNERSHIP, ACCOUNTING LOSSES; ACCOUNTING CONSERVATISM, FIRM SIZE AND FINANCIAL LEVERAGE, LOSS FIRMS
 
 
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APA: Copy

NAMAZI, M., & HALLAJ, M., & EBRAHIMI, S. (2010). THE IMPACT OF INSTITUTIONAL OWNERSHIP ON CURRENT AND FUTURE FINANCIAL PERFORMANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(58), 0-0. https://www.sid.ir/en/journal/ViewPaper.aspx?id=190819



Vancouver: Copy

NAMAZI M., HALLAJ M., EBRAHIMI SH.. THE IMPACT OF INSTITUTIONAL OWNERSHIP ON CURRENT AND FUTURE FINANCIAL PERFORMANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW. 2010 [cited 2022August12];16(58):0-0. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=190819



IEEE: Copy

NAMAZI, M., HALLAJ, M., EBRAHIMI, S., 2010. THE IMPACT OF INSTITUTIONAL OWNERSHIP ON CURRENT AND FUTURE FINANCIAL PERFORMANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, [online] 16(58), pp.0-0. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=190819.
 
 
Persian Abstract Yearly Visit 64
 
 
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