The Impact of Shareholders Participation in Annual Meetings on Earnings Management and Financial Restatement
نویسندگان
1 Faculty of Economics and Administrative Sciences, Binaloud Institute of Higher Education, Binaloud, Iran
doi
10.22067/ijaaf.2021.39503چکیده
The current study aims to assess the impact of the shareholders' participation in annual meetingson earnings management and financial restatement. Research hypotheses were examined using a sample of 768 firm-years observations on the Tehran Stock Exchange during 2012-2017. By using the multivariate regression model. The results show a negative and significant relationship between shareholders' partnership in annual meetings and both accrual and real earnings management. Moreover, the results indicate a positive and significant relationship between the shareholders' participation in annual meetings and financial restatement.
