The Effect of Corporate Governance on Decrease Earning Management
| Autor: | Yahya Hassas Ycganeh, Narges Yazdanian |
|---|---|
| Jazyk: | perština |
| Rok vydání: | 2007 |
| Předmět: | |
| Zdroj: | مطالعات تجربی حسابداری مالی, Vol 5, Iss 17, Pp 151-171 (2007) |
| Druh dokumentu: | article |
| ISSN: | 2821-0166 2538-2519 |
| Popis: | This research seeks to find an answer to this quest ion ''how do some corporate governance practices affect earning management in Iran?" The investigated corporate governance principals in this research are: the percentage of institutional investors' ownership, the existence of non-executive directors i n the board of directors, the absence (non-existence) of executive directors as the chief or ...... of board of directors, the existence or internal auditors. In this research Jones modified model has been used to determine earning management which is measured by discretionary accruals. For this purpose, the data of l77 firms during the years 1382 to 1384 have been used. The results of this research show that when the percentage of institutional investors' ownership in firms is more than 45%,the earning management decreases. Moreover the results show that there is no meaningful correlation between the existence of non-executive directors in the board of directors, the absence (non-existence) of executive directors as the chief or ...... of board of d i rectors, the existence of internal auditors and earning management. |
| Databáze: | Directory of Open Access Journals |
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