The Impact of Shareholders Participation in Annual Meetings on Earnings Management and Financial Restatement

Iranian Journal of Accounting, Auditing and Finance

دوره 4، شماره 4، زمستان 2020، صفحه 31-43  

نوع مقاله: Accounting

شناسه دیجیتال (DOI): 10.22067/ijaaf.2021.39503

نویسنده

Masoumeh BehrouziYekta

Binaloud Institute of Higher Education, Economics and Administrative Sciences

چکیده

The current study aims to assess the impact of the shareholders' participation in annual meetingson 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.

کلیدواژه‌ها

Accrual-based earnings management؛ Financial restatement؛ Real earnings management؛ Shareholders participation in annual meetings