Investigation of Relationship between some Corporate Governance Mechanisms and Earning Quality
- سال انتشار: 1393
- محل انتشار: مجله بین المللی مطالعات پیشرفته در علوم انسانی و اجتماعی، دوره: 3، شماره: 2
- کد COI اختصاصی: JR_UPAEI-3-2_009
- زبان مقاله: انگلیسی
- تعداد مشاهده: 78
نویسندگان
Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Department of Management, Yazd Branch, Islamic Azad University, Yazd, Iran Safaieeh, Shoahadegomnam Road, Zip code: ۸۹۱۹۵/۱۵۵, Yazd, Iran
چکیده
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.کلیدواژه ها
Corporate Governance, Size Of The Board Of Directors, Non-Duty Managers, institutional investors, Earning Qualityاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.