How to cite this paper
Emamgholipour, M., Bagheri, S., Mansourinia, E & Arabi, A. (2013). A study on relationship between institutional investors and earnings management: Evidence from the Tehran Stock Exchange.Management Science Letters , 3(4), 1105-1112.
Refrences
Abdul Jalil, A., & Abdul Rahman, R. (2010). Institutional investors and earnings management:
Malaysian evidence. Journal of Financial Reporting and Accounting, 8(2), 110-127.
Alves, S.M.G. (2011). The effect of the board structure on earnings management: evidence from
Portugal. Journal of Financial Reporting and Accounting, 9(2), 141-160.
Bushee, B.J. (1998). The Influence of Institutional Investors on Myopic R & D Investment Behavior.
The Accounting Review, 73(3), 305-334.
Cheng, C.S.A., & Reitenga, A. (2009). Characteristics of institutional investors and discretionary
accruals. International Journal of Accounting and Information Management, 17(1), 5-26.
Dechow, P.M., Sloan, R.G., & Sweeney, A.P., (1995). Detecting Earnings Management. The
Accounting Review, 70(2), 193-225.
Fayoumi, N.A., Abuzayed, B., & Alexander, D. (2010). Ownership Structure and Earnings
Management in Emerging Markets: The Case of Jordan. International Research Journal of
Finance and Economics, 38, 28-47.
Gillan, S.L., & Starks, L.T. (2003). A Survey of Shareholder Activism: Motivation and Empirical
Evidence. Contemporary Finance Digest, 2, (3), 10-34.
Hashim, H.A., & Devi, S. (2008). Board characteristics, ownership structure and earnings quality:
Malaysian evidence. Research in Accounting in Emerging Economies, 8, 97-123.
Jensen, M.C., & Meckling, W.H. (1976), Theory of the firm: Managerial Behavior, Agency Costs and
Ownership Structure. Journal of Financial Economics, 3(4), 305-360.
Khodaei Valahzaghard, M., & Shabanian Chaleshtori, H. (2013). Investigation corporate governance
characteristics on risk taking: A case study of private banks listed in Tehran Stock Exchange.
Management Science Letters, 3(2), 469-478.
Mehrani, S., & Bagheri, B. (2009). The survey of the effect of free cash flow and institutional
shareholders on earnings management of listed companies in Tehran Stock Exchange. Accounting
Research, 1(2), 50-71.
Moradi, M.A., & Nezami, A. (2011). Influence of Ownership Structure on Earning Quality in the
Listed Firms of Tehran Stock Exchange. International Journal of Business Administration, 2(4),
146-154.
Moradi, M.T. (2006). Relationship between institutional investors and earnings quality, MA Thesis,
Tehran University, Faculty of Management.
Ramadan, I.Z. (2012). The Impact of Institutional Investors on Firms Accounting Flexibility:
Evidence from Jordan. International Journal of Economics and Finance, 4(6), 141-148.
Rouhi, F., & Khalifehsultani, S.A. (2012). An investigate on relationship between moral hazard and
corporate governance with earning forecast quality in the Tehran Stock Exchange. Management
Science Letters, 2(8), 2795-2802.
Salajeghe, S., Nazari Montazer, M., Nourollahi, N., Valipour, J., & HorMohammadi, M. (2012).
Earnings Management and Companies Ownership Structure in Iran. Journal of Basic and Applied
Scientific Research, 2(2), 1728-1734.
Vakilifard, H.R., & Bavandpour, L. (2010). Impact of corporate governance on performance of listed
companies in Tehran Stock Exchange. Journal of Financial Studies, 8, 119-140.
Velury, U., & Jenkins, D.S. (2006). Institutional Ownership and The Quality of Earnings. Journal of
Business Research, 59(9), 1043-1051.
Yang, W.S., Chun, L.S., & Ramadili, S.M. (2009). The Effect of Board Structure and Institutional
Ownership Structure on Earnings Management. International Journal of Economics and
Management, 3(2), 332-353.
Malaysian evidence. Journal of Financial Reporting and Accounting, 8(2), 110-127.
Alves, S.M.G. (2011). The effect of the board structure on earnings management: evidence from
Portugal. Journal of Financial Reporting and Accounting, 9(2), 141-160.
Bushee, B.J. (1998). The Influence of Institutional Investors on Myopic R & D Investment Behavior.
The Accounting Review, 73(3), 305-334.
Cheng, C.S.A., & Reitenga, A. (2009). Characteristics of institutional investors and discretionary
accruals. International Journal of Accounting and Information Management, 17(1), 5-26.
Dechow, P.M., Sloan, R.G., & Sweeney, A.P., (1995). Detecting Earnings Management. The
Accounting Review, 70(2), 193-225.
Fayoumi, N.A., Abuzayed, B., & Alexander, D. (2010). Ownership Structure and Earnings
Management in Emerging Markets: The Case of Jordan. International Research Journal of
Finance and Economics, 38, 28-47.
Gillan, S.L., & Starks, L.T. (2003). A Survey of Shareholder Activism: Motivation and Empirical
Evidence. Contemporary Finance Digest, 2, (3), 10-34.
Hashim, H.A., & Devi, S. (2008). Board characteristics, ownership structure and earnings quality:
Malaysian evidence. Research in Accounting in Emerging Economies, 8, 97-123.
Jensen, M.C., & Meckling, W.H. (1976), Theory of the firm: Managerial Behavior, Agency Costs and
Ownership Structure. Journal of Financial Economics, 3(4), 305-360.
Khodaei Valahzaghard, M., & Shabanian Chaleshtori, H. (2013). Investigation corporate governance
characteristics on risk taking: A case study of private banks listed in Tehran Stock Exchange.
Management Science Letters, 3(2), 469-478.
Mehrani, S., & Bagheri, B. (2009). The survey of the effect of free cash flow and institutional
shareholders on earnings management of listed companies in Tehran Stock Exchange. Accounting
Research, 1(2), 50-71.
Moradi, M.A., & Nezami, A. (2011). Influence of Ownership Structure on Earning Quality in the
Listed Firms of Tehran Stock Exchange. International Journal of Business Administration, 2(4),
146-154.
Moradi, M.T. (2006). Relationship between institutional investors and earnings quality, MA Thesis,
Tehran University, Faculty of Management.
Ramadan, I.Z. (2012). The Impact of Institutional Investors on Firms Accounting Flexibility:
Evidence from Jordan. International Journal of Economics and Finance, 4(6), 141-148.
Rouhi, F., & Khalifehsultani, S.A. (2012). An investigate on relationship between moral hazard and
corporate governance with earning forecast quality in the Tehran Stock Exchange. Management
Science Letters, 2(8), 2795-2802.
Salajeghe, S., Nazari Montazer, M., Nourollahi, N., Valipour, J., & HorMohammadi, M. (2012).
Earnings Management and Companies Ownership Structure in Iran. Journal of Basic and Applied
Scientific Research, 2(2), 1728-1734.
Vakilifard, H.R., & Bavandpour, L. (2010). Impact of corporate governance on performance of listed
companies in Tehran Stock Exchange. Journal of Financial Studies, 8, 119-140.
Velury, U., & Jenkins, D.S. (2006). Institutional Ownership and The Quality of Earnings. Journal of
Business Research, 59(9), 1043-1051.
Yang, W.S., Chun, L.S., & Ramadili, S.M. (2009). The Effect of Board Structure and Institutional
Ownership Structure on Earnings Management. International Journal of Economics and
Management, 3(2), 332-353.