In this research, family ownership, non-family ownership of companies and profit management are examined. The main purpose of this study is to first define and then identify family companies and then review and compare profit management between these companies and non-family companies. After reviewing all listed companies, 31 companies were identified according to the index defined as family, and after separating them into relevant industries, the same number and from the same industries, by random sampling method, other companies were selected and Was placed in the non-family group. To test the hypothesis, the modified Jones model (Dechau et al., 1995) was used to measure earnings management as well as multivariate regression and Student's t test to compare the means between the two independent groups. The results showed that there is a significant relationship between corporate ownership structure and profit management and on average, non-family companies do more profit management.
haghverdizadeh,M. (2020). Investigating the linear relationship between corporate and non-family ownership of companies with optional accruals (earnings management). Journal of Accounting and Management Vision, 3(29), 113-125.
MLA
haghverdizadeh,M. . "Investigating the linear relationship between corporate and non-family ownership of companies with optional accruals (earnings management)", Journal of Accounting and Management Vision, 3, 29, 2020, 113-125.
HARVARD
haghverdizadeh M. (2020). 'Investigating the linear relationship between corporate and non-family ownership of companies with optional accruals (earnings management)', Journal of Accounting and Management Vision, 3(29), pp. 113-125.
CHICAGO
M. haghverdizadeh, "Investigating the linear relationship between corporate and non-family ownership of companies with optional accruals (earnings management)," Journal of Accounting and Management Vision, 3 29 (2020): 113-125,
VANCOUVER
haghverdizadeh M. Investigating the linear relationship between corporate and non-family ownership of companies with optional accruals (earnings management). Journal of Accounting and Management Vision, 2020; 3(29): 113-125.
