The effect of Institutional Investors, Executive and Non-Executive Directors, and ownership concentration on the Earning Management in Tehran Stock Exchange

This paper attempts to study the effect institutional investors, executive and non-executive directors, and ownership concentration on the Earnings management among companies listed on the Tehran stock exchange during 2005–2010. The sample of this research consisted of 35 companies with using a two-stage cluster sampling. In order to analyze data was used modify Jones Model and Panel Data. The dependent variables of this research is earning management and independent variables are institutional investors, the combination of board directors i.e., executive and non-executives directors, and ownership concentration. The research findings state that there is no significant relationship between dependent and independent variables.