The Relationship Between Foreign Ownership and the Risk Of Stock Price Collapse Under The Real Earnings Management
Keywords:
Institutional ownership, stock price collapse, Real earnings management, Business riskAbstract
The paper explains and presents the concept of the risk of stock price collapse and the index function to measure it, as well as foreign ownership and how to measure it, earnings management in real activities and measurement models, and the relationship between foreign ownership and the risk of stock price collapse. Deductively presenting research theory. The financial statements of a sample of Iraqi banks listed on the Iraq Stock Exchange were used to measure earnings management in real activities. The research sample included six banks from 2015 to 2020 and focused on foreign ownership and "change in sales, change in production, and change in optional expenses." SPSS 10 was used to analyze and understand the simple linear correlation, t-test, linear correlation coefficient significance, simple linear regression, variance, and f test, while EViews 10 was utilized to analyze equinox variables. The investigation showed that certain Iraqi banks listed on the Iraq Stock Exchange manage real-activity earnings..
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