Earnings quality is discussed by multiple dimensions. The purpose of this paper is to study the relationship between institutional investors and earnings quality using the Financial Accounting Standards Board's conceptual framework (including, Predictive value or feedback value, Neutrality, Timeliness, Representational faithfulness) as a basis. A sample of 80 listed companies in Tehran Stock Exchange (TSE) for the period of 1384-1387 has been selected. Hypotheses have been tested using ordinary least square (OLS) with pooled data. The results show that, institutional investors have a positive relationship and significantly with predictive value or feedback value and representational faithfulness. Also, institutional investors have a positive relationship and significantly with timeliness. Finally, institutional investors have not relationship with the absolute value of abnormal accruals (ABNAC).
Sajadi,S , Takor,R and Mahmoudi,A . (2010). Relationship between Institutional Investors and Earnings Quality. Empirical Studies in Financial Accounting, 8(29), 115-137.
MLA
Sajadi,S , , Takor,R , and Mahmoudi,A . "Relationship between Institutional Investors and Earnings Quality", Empirical Studies in Financial Accounting, 8, 29, 2010, 115-137.
HARVARD
Sajadi S, Takor R, Mahmoudi A. (2010). 'Relationship between Institutional Investors and Earnings Quality', Empirical Studies in Financial Accounting, 8(29), pp. 115-137.
CHICAGO
S Sajadi, R Takor and A Mahmoudi, "Relationship between Institutional Investors and Earnings Quality," Empirical Studies in Financial Accounting, 8 29 (2010): 115-137,
VANCOUVER
Sajadi S, Takor R, Mahmoudi A. Relationship between Institutional Investors and Earnings Quality. Empirical Studies in Financial Accounting. 2010;8(29):115-137 (In Persian).
