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Research Paper | Accounting | Mongolia | Volume 9 Issue 1, January 2020
The Relationship between Ownership Concentration and Earnings Management - Evidence from Mongolian listed firms
Narantsetseg Amarsanaa | Undral Erdenee | Odgarav Tserenchimed
Abstract: The purpose of this study is to examine the relationship between ownership concentration and earnings management of listed Mongolian firms in 2012-2018. Mongolia's soviet era economy was dominated by state-controlled, wide-spread inefficiencies resulting in poor investor confidence. Transition to market economy brought several types of ownership in companies. Therefore, the study focuses on ownership concentration. Proxy of earnings management is defined by discretionary accruals. The ownership is measured by percentage of shareholder's shares. A total of 122 Mongolian listed firms are chosen as a study sample and found that controlling ownership are positively and significantly related to earnings management.
Keywords: Earnings management, Controlling shareholders, Mongolia, Ownership concentration
Edition: Volume 9 Issue 1, January 2020,
Pages: 1219 - 1224
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