The Effect Of Ownership Structure On Profit Management Practice

Authors

  • Basel Nassar Tishreen University
  • Rama Naiseh Tishreen University

Abstract

This study aimed to demonstrate the effect of ownership structure of Syrian joint-stock companies listed on the Damascus Stock Exchange in the practice of profit management. To achieve this goal, the researcher measured the ownership structure through two variables: managerial ownership measured by the ownership percentage of the members of the board of directors, and ownership concentration measured by the percentage of ownership of the major shareholders, Profit management was measured using the modified Jones model, which has been shown to be the best models of profit management measured.

This study was conducted on all the shareholding companies listed on the Damascus Stock Exchange - except for the financial companies (banks) - which number (13) companies belonging to different sectors during the period between 2011-2018.

The results showed that the Syrian shareholding companies listed on the Damascus Stock Exchange practiced profit management by rate 63%, which is a high percentage. The results also showed that there was no effect of the level of managerial ownership and the level of ownership concentration in the degree of profit management practice. Some recommendations were proposed to limit the practice of profit management in the Syrian shareholding companies listed on the Damascus Stock Exchange.

Author Biographies

Basel Nassar, Tishreen University

Assistant Professor, Department Of Accounting, Faculty Of Economics

Rama Naiseh , Tishreen University

Postgraduate Student, Department Of Accounting, Faculty Of Economics 

Downloads

Published

2021-01-26

How to Cite

1.
نصار ب, نعيسه ر. The Effect Of Ownership Structure On Profit Management Practice. Tuj-econ [Internet]. 2021Jan.26 [cited 2024Nov.25];42(6). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/10311

Issue

Vol. 42 No. 6 (2020): Tishreen University Journal for Research and Scientific Studies - Economic and Legal Sciences Series

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.