Title of article
The Impact of Shareholders Participation in Annual Meetings on Earnings Management and Financial Restatement
Author/Authors
Behrouzi Yekta, Masoumeh Faculty of Economics and Administrative Sciences - Binaloud Institute of Higher Education - Binaloud, Iran
Pages
13
From page
31
To page
43
Abstract
The current study aims to assess the impact of the shareholders' participation in annual meetings on earnings management and financial restatement. Research hypotheses were examined using a sample of 768 firm-years observations on the Tehran Stock Exchange during 2012-2017. By using the multivariate regression model. The results show a negative and significant relationship between shareholders' partnership in annual meetings and both accrual and real earnings management. Moreover, the results indicate a positive and significant relationship between the shareholders' participation in annual meetings and financial restatement.
Keywords
Shareholders participation in annual meetings , Financial restatement , Real earnings management , Accrual-based earnings management
Journal title
Iranian Journal of Accounting, Auditing and Finance (IJAAF)
Serial Year
2020
Record number
2623257
Link To Document