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
Full text not available from this repository.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: | 22 Nov 2009 21:42 |
| Last Modified: | 19 Mar 2012 00:57 |
| URI: | https://repository.usp.ac.fj/id/eprint/1099 |
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