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Shareholder concentration and discretionary accruals: evidence from an emerging market

Varma, Veer S. and Patel, Arvind and Naidu, Dharmendra (2009) Shareholder concentration and discretionary accruals: evidence from an emerging market. The IUP University Journal of Accounting Research and Audit Practices, 8 (2). pp. 7-16. ISSN 0972-690X

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Abstract

The paper investigates the impact of shareholder concentration on earnings management. The data is obtained from the annual reports of companies listed on the South Pacific Stock Exchange to empirically test for the relationship between shareholder concentration and absolute discretionary accruals. The results suggest that companies with high shareholder concentration tend to support managers’ choice of accounting if it benefits the companies.

Item Type: Journal Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Business and Economics (FBE) > School of Accounting and Finance
Depositing User: Ms Neha Harakh
Date Deposited: 23 Nov 2009 09:42
Last Modified: 19 Mar 2012 12:57
URI: http://repository.usp.ac.fj/id/eprint/1099
UNSPECIFIED

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