AN INVESTIGATION ON THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE MECHANISMS AND EARNING MANAGEMENT IN CAPITAL MARKET OF IRAN

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ZANJIRDAR M.; AMIRHOSSEINI Z.; ZAMANI M.

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Journal: FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT) Year:2010 | Volume:1 | Issue:3 Page(s): 1-20

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Title

AN INVESTIGATION ON THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE MECHANISMS AND EARNING MANAGEMENT IN CAPITAL MARKET OF IRAN

Author(s)

ZANJIRDAR M. | AMIRHOSSEINI Z. | ZAMANI M. | Issue Writer Certificate

Keywords

EARNING MANAGEMENTQ3

ACCURATE ITEMSQ2

GOVERNANCE MECHANISMQ2

COMPANY LEADERSHIPQ3

A-JONZ MODELQ3

Abstract

This research aims at contributing to the investigation on whether there is a relationship between the firm corporate GOVERNANCE MECHANISMs and EARNING MANAGEMENT or no? Some of the firm's internal mechanisms of corporate governance whose relationship with EARNING MANAGEMENT is investigated through this study include internal auditor, managerial share ownership, managerial bonus, detachment the role of senior managers from that of managing director, and the ratio of presence internal unsalaried in the board of directors. Moreover, the firm's external mechanisms of corporate governance whose relationship with EARNING MANAGEMENT is studies include institutional investor’s level, number of institutional investors, major shareholder percentage ownership, free float, and the sort of auditing corporation.In the present study, voluntary contractual items discretionary accruals are utilized using the adjusted model of Jones as an index of determining gain management within the firms. For research hypothesis tests, the data panel method from 64 firms which belong to the span of years between 1383 and 1387 are useded. The results reveal that having an internal auditor, major shareholder percentage ownership, and the ratio of presence internal unsalaried in the board of directors are in a significant negative relationship with gain management. Any significant relationship between internal and external firm strategic mechanisms and EARNING MANAGEMENT was not obvious in the remaining cases.

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APA: Copy

ZANJIRDAR, M., AMIRHOSSEINI, Z., & ZAMANI, M.. (2010). AN INVESTIGATION ON THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE MECHANISMS AND EARNING MANAGEMENT IN CAPITAL MARKET OF IRAN. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), 1(3), 1-20. SID. https://sid.ir/paper/197553/en

Vancouver: Copy

ZANJIRDAR M., AMIRHOSSEINI Z., ZAMANI M.. AN INVESTIGATION ON THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE MECHANISMS AND EARNING MANAGEMENT IN CAPITAL MARKET OF IRAN. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT)[Internet]. 2010;1(3):1-20. Available from: https://sid.ir/paper/197553/en

IEEE: Copy

M. ZANJIRDAR, Z. AMIRHOSSEINI, and M. ZAMANI, “AN INVESTIGATION ON THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE MECHANISMS AND EARNING MANAGEMENT IN CAPITAL MARKET OF IRAN,” FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), vol. 1, no. 3, pp. 1–20, 2010, [Online]. Available: https://sid.ir/paper/197553/en

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