Examining the Effect of Interlocked Director Board on Disclosure Level and the Quality of Earnings among the Firms Listed In Tehran Stock Exchanges
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2016, Vol 10, Issue 3
Abstract
The aim of the present study is to examine the relationship between the joint members in board of director and disclosure level dealing with quality if earnings, performance of firm and tax avoidance among the firms listed in Tehran Stock Exchanges. To do so, the data related to 40 listed firms were extracted for the years 2008 to 2013. To examine the hypotheses, multivariate regression model was used. The findings indicate that there is a reverse relationship between the existence of interlocked director board and disclosure level. Also, it was found that there is a direct and significant relationship between earnings quality and performance of firm; however, no relationship was found between interlocked director board and tax avoidance.
Authors and Affiliations
Zeinab Javanshirinejad| Department of Accounting, Malekan Branch, Islamic Azad University, Malekan, Iran, Mehdi Aghabeigi*| Department of Accounting, Malekan Branch, Islamic Azad University, Malekan, Iran, email: mab.mehdi@yahoo.com
Keywords
Related Articles
- EP ID EP7267
- DOI -
- Views 414
- Downloads 32
Evaluating the Critical success factors of strategic customer relationship management (SCRM) in textile industry (with Fuzzy Approach)
The customer relationship management is a trading approach to perceive and influence in the customer behavior including improving the customer`s purchasing, maintaining the customer, the customer loyalty, and more profit...
An Optimal Mammogram Image Compression based on Neural Network Classifier and the Newton Algorithm
In Telemedicine, digital utilization for medical diagnosis increase the storage resource requirement for archive the images and uncompressed data requires considerable storage capacity and transmission bandwidth. Success...
Presentation of Mathematical Model of Human Resource Allocation inOrganizations with Organizational Costs Reduction Orientation (Case Study: Finance and Economy Affairs Organization Ardakan Township)
Programming is one of the main principles in management. Programming is the base of procedural and managerial principle that organizations combine and incorporate all their activities and efforts about desired purposes,...
The Survey potential geo-tourism attractions Chabaharup to Gouater using the Model Strategic Swot
Geotourism is one of the specialized fields of ecotourism, which introduce the geology phenomenon of tourists paying to maintain their identity, location. Extreme southeastern city of Chabahar, Iran and the environmental...
Study of relationship between macroeconomic variables and stock returns in Tehran Stock Exchange
This study aimed to determine the relationship between the growth rate of long-term stock returns and a set of macroeconomic variables such as inflation, growth rate, liquidity, exchange rate and oil revenues, was perfor...