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Shareholder Concentration and Discretionary Accruals: Evidence from an Emerging Market

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  • Veer Singh Varma
  • Arvind Patel
  • Dharmendra Naidu

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.

Suggested Citation

  • Veer Singh Varma & Arvind Patel & Dharmendra Naidu, 2009. "Shareholder Concentration and Discretionary Accruals: Evidence from an Emerging Market," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(2), pages 7-16, April.
    • Handle: RePEc:icf:icfjar:v:08:y:2009:i:2:p:7-16
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