Investigation of Relationship between some Corporate Governance Mechanisms and Earning Quality
Journal Title: International Journal of Advanced Studies in Humanities and Social Science - Year 2014, Vol 3, Issue 0
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.
Authors and Affiliations
Fahimeh Mazloum ardakani, Mahmoud MoeinAddin, Shahnaz Nayebzadeh
Keywords
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