Investigation of Relationship between some Corporate Governance Mechanisms and Earning Quality
Publish place: International Journal of Advanced Studies in Humanities and Social Science، Vol: 3، Issue: 2
Publish Year: 1393
Type: Journal paper
Language: English
View: 163
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Document National Code:
JR_UPAEI-3-2_009
Index date: 25 October 2023
Investigation of Relationship between some Corporate Governance Mechanisms and Earning Quality abstract
The main objective of this study was to investigate the relationship between corporate governance mechanisms and earning quality. In this study, the size of board of directors, number of non-bound managers in the board and institutional investors are used as corporate governance system mechanisms. Earning quality is also measured based on the relationship between earnings and accruals. Required data collected from the selected sample including 90 companies listed in Tehran Stock Exchange from 2008 to 2012. Hypotheses' testing was conducted using multiple regression and Eviews software. The overall result of the study shows that there is a significant relationship between corporate governance and earnings quality.
Investigation of Relationship between some Corporate Governance Mechanisms and Earning Quality Keywords:
Corporate Governance , Size Of The Board Of Directors , Non-Duty Managers , institutional investors , Earning Quality
Investigation of Relationship between some Corporate Governance Mechanisms and Earning Quality authors
Fahimeh Mazloum ardakani
Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Mahmoud MoeinAddin
Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Shahnaz Nayebzadeh
Department of Management, Yazd Branch, Islamic Azad University, Yazd, Iran Safaieeh, Shoahadegomnam Road, Zip code: ۸۹۱۹۵/۱۵۵, Yazd, Iran
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