M.A. Thesis:

management ownership informativeness of stock price and earnings management

Investigating the information content of stock prices allows researchers to study a wide range of financial information works. Since accounting profit is one of the factors that helps to reflect more company-specific information on stock prices and manipulation of earnings by managers undermines the quality of earnings and managerial ownership has been proposed as a way to avoid this. In this study, the probability relationship between managerial ownership and information content of stock prices, as well as the mediating role of earnings management in this regard, were presented in four hypotheses. The estimation of regression models shows that there is a positive and significant relationship between managerial ownership and earnings management, Positive and significant relationship between managerial ownership and information content of stock prices There is a positive and significant relationship between earnings management and stock information content. In addition, earnings management plays a part in mediating the relationship between managerial ownership and the information content of stock prices

Keywords: -INCENT-DA-INFO