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

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 ۹۰ companies listed in Tehran Stock Exchange from ۲۰۰۸ to ۲۰۱۲. 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.

Corporate Governance, Size Of The Board Of Directors, Non-Duty Managers, institutional investors, Earning Quality