The Effect of Block Holders on the Quality of Financial Reporting in the Listed Companies in Tehran Stock Exchange

Afsaneh TASLIMI NODEHI; Mahmoud SAMADI LARGANI; Soghra BARARI NOKASHTI

Makale detayları

The Effect of Block Holders on the Quality of Financial Reporting in the Listed Companies in Tehran Stock Exchange

Yazarlar:

Afsaneh TASLIMI NODEHI | Mahmoud SAMADI LARGANI | Soghra BARARI NOKASHTI

Yayıncı:

Sivas Cumhuriyet Üniversitesi

Dergi:

Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 2015 Vol.36 Issue 3, pp.3432-3439

Belge Tipi:

Makale

Yayın Tarihi:

5/2015

Belge Dili:

Türkçe

Document ID (Org No.):

2000921858

Sıklık:

Üç Aylık

eISSN:

2587-246X

pISSN:

2587-2680

Özet:

 


Abstract. The present study aimed to examine the effects of block holders on the financial reporting quality in listed companies in Tehran Stock Exchange. Accordingly the systematic elimination was used for sampling. The study, includes companies ranging from financial year 1388 to 1392 (2009-2013)(five financial year). Among 592 main companies of the stock, and after deducting a number of banks and insurance and investment companies and a number of companies with incomplete financial information, finally 119 companies with full financial information were selected. To examine the relationship between dependent and independent variables, panel or pooled regression was used. After examining the research model variables, which are the competition of block and institutional shareholders, the quality of financial reporting and other control variables, it was found that block holders influence the quality of financial reporting of listed companies in Tehran Stock Exchange.

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Makale detayları

The Effect of Block Holders on the Quality of Financial Reporting in the Listed Companies in Tehran Stock Exchange

Yazarlar: Afsaneh TASLIMI NODEHI | Mahmoud SAMADI LARGANI | Soghra BARARI NOKASHTI

Yayıncı: Sivas Cumhuriyet Üniversitesi

Dergi: Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 2015 Vol.36 Issue 3, pp.3432-3439

Belge Tipi: Makale

Yayın Tarihi: 5/2015

Belge Dili: Türkçe

Document ID (Org No.): 2000921858

Sıklık: Üç Aylık

eISSN: 2587-246X

pISSN: 2587-2680

Sayı

Yazarlar:

Afsaneh TASLIMI NODEHI | Mahmoud SAMADI LARGANI | Soghra BARARI NOKASHTI

Yayıncı:

Sivas Cumhuriyet Üniversitesi

Dergi:

Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 2015 Vol.36 Issue 3, pp.3432-3439

Belge Tipi:

Makale

Yayın Tarihi:

5/2015

Belge Dili:

Türkçe

Document ID (Org No.):

2000921858

Sıklık:

Üç Aylık

eISSN:

2587-246X

pISSN:

2587-2680