Examining the moderating role of corporate governance structures on the impact of corporate environmental disclosure on profit management in companies listed on the Tehran Stock Exchange

The purpose of this research is to investigate the moderating role of corporate governance structures on the impact of corporate environmental disclosure on profit management in companies listed on the Tehran Stock Exchange. In this research, the number of ۹۳ companies admitted to the Tehran Stock Exchange between ۱۹۹۲ and ۱۹۹۹ has been examined, and to test the research hypotheses, a multiple linear regression model has been used in the generalized least squares method. The findings from the estimation of the research model show that the disclosure of the company's environment has a positive effect on profit management, and corporate governance has a positive effect on the effect of the disclosure of the company's environment on profit management.

کلیدواژه ها:

Corporate governance structures ، corporate environmental disclosure ، earnings management