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Paper Information

Journal:   IRANIAN JOURNAL OF BUSINESS AND ECONOMICS   JUNE 2014 , Volume 1 , Number 2; Page(s) 0 To 0.
 
Paper: 

THE ASSESSMENT OF RELATIONSHIP THE INSTITUTIONAL OWNERSHIP ON AGGREGATE OPERATING ACCRUALS AND AGGREGATE NON-OPERATING ACCRUALS LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

 
 
Author(s):  TALARI SHAHLA*, HAGHBIN PARVIZ, TOTONCHI SOTOBADI MOJTABA
 
* ACCOUNTING DEPARTMENT, ALLAMEH NAEINI INSTITUTE OF HIGHER EDUCATION, NAEIN, IRAN
 
Abstract: 

The institutional ownership has been as one of the main and important element of capital mark during the recent decades. As the institution has done the large volume of the capital, this study ass the assessment of relationship the institutional ownership on Operating accruals and Non-operating accruals listed companies in Tehran Stock Exchange. The hypotheses of this study are according to Basso's conservatism theory (1997) and Lara and his colleagues model (2007). By using data of financial bills and the stock prices of 46 companies in Tehran Stock Exchange during 1390 to 1391 and by using the analysis way and line regression of some variables, the results show that the ownership of the companies has no meaningful effected on the Operating accruals and Non-operating accruals.

 
Keyword(s): INSTITUTIONAL OWNERSHIP, THE AGGREGATE OPERATING ACCRUALS, THE AGGREGATE NON-OPERATING ACCRUALS
 
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