Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/146606 
Erscheinungsjahr: 
2015
Quellenangabe: 
[Journal:] Atlantic Review of Economics [ISSN:] 2174-3835 [Volume:] 2 [Publisher:] Colegio de Economistas de A Coruña [Place:] A Coruña [Year:] 2015 [Pages:] 1-13
Verlag: 
Colegio de Economistas de A Coruña, A Coruña
Zusammenfassung: 
The purpose of this study is to evaluate the effect of institutional investors on the financial statements of the predictive value of listed companies in Tehran Stock Exchange. According to the owners of institutional and professional investors, their presence may cause monitor management. This can lead to profitability rather than focusing on short-term goals, according to the company's long-term value maximization. The study period is from 2006 to 2010 and 85 companies were selected to test the hypothesis. The methodology based on purpose of this research, is applied and based on the correlation between variables is correlation research. Before hypothesis testing and tests to check the validity of data variance anisotropy, Chow test and Hausman test was discussed. The result of statistics with use of combination data shows that institutional investors in ownership instruction is determined as most main mechanism in improvement of financial statements.
Schlagwörter: 
Institutional Investors
Estimation Value
Ownership Concentration
JEL: 
G15
G17
G32
M40
Dokumentart: 
Article

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