نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار گروه حسابداری دانشکده مدیریت و حسابداری دانشگاه شهید بهشتی، تهران، ایران.
2 استادیار گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران
3 کارشناس ارشد حسابداری دانشکده مدیریت و حسابداری دانشگاه شهید بهشتی، تهران، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
The purpose of study is to answer the question of whether the threat of blockholder’s exit affects the quality of financial reporting (QFR). the annual data of 116 companies listed in the Tehran Stock Exchange during the period 2014 to 2019 were examined. we also used four proxies to measure the quality of financial reporting includes: two models based on discretionary accruals based on the Kothari et al. (2005) model and Dechow and Dichev (2002) model and two models based on & Real earnings management activity (2 proxies). To test the research hypothesis, ordinary least squares regression method and panel data were used. Based on the research hypothesis, which is based on theoretical literature and past researches, it is expected that blockholer has the ability to monitor the performance of corporate executives and have a significant impact on their performance. These shareholders tend to sell their shares or threaten corporate executives with poor performance. As a result, executives will have less incentive to manage or manipulate earnings and poor financial reporting. In other words, it is expected that the QFR will increase with the blockholder’s exit threats. The results showed that with the increasing blockholder’s exit threats, the QFR also increases.
کلیدواژه‌ها [English]
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