INVESTIGATING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE ATTRIBUTES AND EARNINGS MANAGEMENT IN TEHRAN STOCK EXCHANGE

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AGAYEE MOHAMMAD ALI; CHALAKI PARI

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2010 | Volume:1 | Issue:4 Page(s): 54-77

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Title

INVESTIGATING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE ATTRIBUTES AND EARNINGS MANAGEMENT IN TEHRAN STOCK EXCHANGE

Author(s)

AGAYEE MOHAMMAD ALI | CHALAKI PARI | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCE ATTRIBUTESQ2

EARNINGS MANAGEMENTQ2

POOLED DATAQ2

Abstract

The objective of this study is examining the relationship between CORPORATE GOVERNANCE ATTRIBUTES and EARNINGS MANAGEMENT in Tehran Stock Exchange during 1380-1386 (2002-2008).The role of corporate governance is to reduce the divergence of interests between shareholders and managers. One example of management's deviation from shareholders' interests is the management of earnings through the use of accounting accruals. Therefore, corporate governance is likely to reduce the incidence of EARNINGS MANAGEMENT. This line of research was initiated by Beasley [12] and Dechow et al [24]. Both papers empirically show that certain attributes of corporate governance are generally associated with earnings manipulations. Other empirical studies established an association between corporate governance and EARNINGS MANAGEMENT (e.g. Peasnell et al [55], Chtourou et al [20]). In this study, Corporate Governance is measured by these attributes: Ownership concentration, Institutional Ownership, CEO Dominance, Duality, Board size, Board Independence, Debt reliance and CEO Tenure. EARNINGS MANAGEMENT is measured using the magnitude of abnormal accruals.The research Hypothesis is tested utilizing Linear Multi Regression by Pooled Generalized Least Squares (PGLS) and Ordinary Least Squares (OLS) models.Results show a negative significan relationship between Institutional ownership and earnings managemen as well between Board Independence and EARNINGS MANAGEMENT. In addition, there is no significant relationship between other CORPORATE GOVERNANCE ATTRIBUTES (Ownership concentration, CEO Dominance, Duality, Board size, Debt reliance, CEO Tenure) and EARNINGS MANAGEMENT.

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APA: Copy

AGAYEE, MOHAMMAD ALI, & CHALAKI, PARI. (2010). INVESTIGATING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE ATTRIBUTES AND EARNINGS MANAGEMENT IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(4), 54-77. SID. https://sid.ir/paper/157319/en

Vancouver: Copy

AGAYEE MOHAMMAD ALI, CHALAKI PARI. INVESTIGATING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE ATTRIBUTES AND EARNINGS MANAGEMENT IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2010;1(4):54-77. Available from: https://sid.ir/paper/157319/en

IEEE: Copy

MOHAMMAD ALI AGAYEE, and PARI CHALAKI, “INVESTIGATING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE ATTRIBUTES AND EARNINGS MANAGEMENT IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 4, pp. 54–77, 2010, [Online]. Available: https://sid.ir/paper/157319/en

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