2 edition of Effect of institutional ownership on the quality of earnings found in the catalog.
Effect of institutional ownership on the quality of earnings
|Statement||by Uma Velury.|
|The Physical Object|
|Pagination||v, 67 p. :|
|Number of Pages||67|
determinants of cereal crop productivity of the peasant farm sector in Ethiopia, 1981-1987
Rumanian folk art
Social clauses and international trade
Abstracts of papers.
General information on membership
Ontario Workplace Safety and Insurance Act
Your will be done
High temperature oxides
The Upturned Stone
Centennial business directory, 2008.
Geopolitics of oil
short history of Italian literature.
visual representation of some dynamical systems.
The General history of astronomy
The results demonstrate significant evidence of a positive association between institutional ownership and earnings quality. In addition, the results indicate that concentrated institutional.
Quality Of Earnings - The paper focuses on earnings quality (EQ) of Malaysian Initial Public Offering (IPO) firms and examines the effect of share moratorium regulation and institutional ownership on Author: Sani Hussaini Kalgo, Bany Ariffin Amin Nordin, Hairul Suhaimi Nahar, Siti Zaidah Turmin.
Quality Of Earnings: The quality of earnings refers to the amount of earnings attributable to higher sales or lower costs rather than artificial profits created by. The results indicate that managers are less likely to cut R&D to reverse an earnings decline when institutional ownership is high, implying that institutions are sophisticated investors who.
as a moderating variable, institutional ownership signicantly improved the effects of managerial ownership on earnings quality. Accounting-based prot quality is reected by the solid prot. In recent years, the VR of book value information has been growing, while that of earnings information has been declining.
Institutional ownership level has a. The study’s results suggest that both managerial ownership and ownership concentration improve the quality of annual earnings by reducing the levels of earnings management.
A sample of firms from construction, industrial products and consumer products sectors were selected from the main board. The time period covered for this study was from year to.