Thesis:

The moderating role of institutional ownership on the determinants of earnings quality

Today, earnings quality is one of the most controversial and interesting topics in accounting research. Because investors pay special attention to earnings as one of the important decision-making factors. The main objective of this study is to investigate the moderating role of institutional ownership on the relationship between financial leverage, company size, and profitability with earnings quality in companies listed on the Tehran Stock Exchange during the period 2020-2024. In this study, the collected data were classified and calculated using Excel Summary software and finally tested using IViews version 10 software. For this purpose, 102 companies were examined. This study is an applied research from the perspective of its purpose and is a descriptive correlational study in terms of its nature and method. The research findings showed that there is a negative and significant relationship between financial leverage and earnings quality, and a positive and significant relationship between company size and profitability and earnings quality. Also, institutional ownership strengthens the relationship between financial leverage, company size, and profitability with earnings quality.

Keywords: Earnings Quality. Financial Leverage. Firm Size. Profitability. Institutional Ownership.