Abstract: The purpose of this study is to investigate the effect of ownership type (public and private) on the earnings quality of firms listed in Tehran Stock Exchange.two-dimensional variable of ownership type (public and private) is the independent and the two-dimensional variable of earnings quality (volatility of earnings & discretionary accruals in the modified Jones model) is the dependent variable.The research sample consisted of 540 year - company during the period 2003 to 2012 . The main hypothesis of this research is based on the relationship between ownership type and earnings quality. multivariate analysis of variance (MANOVA) is used to examine the main hypothesis & to test multiple regression models of sub-hypotheses, ordinary least squares (OLS) and Generalized least squares (GLS) are fitted to the panel data. The results reveal that there is a statistically significant relationship between the ownership type and earnings quality at the 95 percent confidence level , Private companies have higher earnings quality than firms owned and controlled by the state.
Talebnia, G., & Sedighikamal, L. (2017). Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange. Accounting and Auditing Research, 9(34), 42-57.
MLA
Ghodratollah Talebnia; Leila Sedighikamal. "Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange". Accounting and Auditing Research, 9, 34, 2017, 42-57.
HARVARD
Talebnia, G., Sedighikamal, L. (2017). 'Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange', Accounting and Auditing Research, 9(34), pp. 42-57.
VANCOUVER
Talebnia, G., Sedighikamal, L. Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange. Accounting and Auditing Research, 2017; 9(34): 42-57.
)