the investigation of association between short-term and long-term institutional ownership and aggressive corporate earnings management
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Performance appraisal is a process which help shareholders make informed and optimal investment decisions. In recent decades, a long stream of research has devoted particular attention to the importance and impact of financial decisions on firm performance and firm value. The present study thus is primarily concerned with investigating the association between free cash flow and institutional ow...
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چکیده ندارد.
Long-Term Institutional Investors and social
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However, the free cash flows scale is important for the financial health of the company, but it has also its own limitations. Moreover, it’s not immune from accounting tricks. Free cash flows can be considered as a measure of value for shareholders of listed companies on Tehran Stock Exchange. The managers of these companies have tended to use the earnings management for managing the free cash ...
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Journal title:
دانش حسابداریجلد ۱، شماره ۳، صفحات ۷-۲۹
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