Investigating the effect of institutional ownership on the relationship between competition in the product market and profit information conten

One of the key elements of financial statements is net profit, which is considered as one of the most important criteria for evaluating the performance and value of the enterprise and is always used by a wide range of users of financial statements. Given this importance, the purpose of this study is to investigate the effect of institutional ownership on the relationship between competition in the product market and profit information content. The statistical population of the study is the companies listed on the Tehran Stock Exchange and the study sample includes 120 companies listed during the years 1390 to 1399. The research method is descriptive-survey and in terms of the relationship between the variables is causal-correlation and is applied in terms of purpose. To test the hypotheses, regression method and fixed effects model have been used. The results indicate that competition in the product market has a positive and significant effect on profit information content and also, institutional ownership has a positive and significant effect on the relationship between competition in the product market and profit information content