THE RELATIONSHIP BETWEEN EARING QUALITY AND SOME ASPECTS OF CORPORATE GOVERNANCE

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GORD AZIZ; HEYDARIAN CHALI REZA; SAYEED JARAHI HAMID

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Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:4 | Issue:15 Page(s): 143-164

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Title

THE RELATIONSHIP BETWEEN EARING QUALITY AND SOME ASPECTS OF CORPORATE GOVERNANCE

Author(s)

GORD AZIZ | HEYDARIAN CHALI REZA | SAYEED JARAHI HAMID | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCEQ2

EARNING QUALITYQ2

Abstract

The purpose of this study is testing the relation between EARNING QUALITY as a dependent variable and CORPORATE GOVERNANCE as an independent variable. EARNING QUALITY is a relative concept. In this research for measuring EARNING QUALITY among different measures we adopt a total accruals (TACC) measure of earnings quality. We divide accruals into three categories: current operating accruals (WC), non-current operating accruals (NCO), and financing accruals (FIN). 374 financial statements from 81 companies from companies listed in Tehran stock Exchange were chosem. In a period of 5 years (from 1383 to1387) by regressing method, the relation of variable was analyzed.The research results show that there is not a positive (negative) relation between the ratio of cash flows from operation to operation earning (earning quality) and inst & outdir (CORPORATE GOVERNANCE).so The research results show that there is a negative small relation between the ratio of cash flows from operation to operation earning (earning quality) and chrcho (CORPORATE GOVERNANCE).

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APA: Copy

GORD, AZIZ, HEYDARIAN CHALI, REZA, & SAYEED JARAHI, HAMID. (2012). THE RELATIONSHIP BETWEEN EARING QUALITY AND SOME ASPECTS OF CORPORATE GOVERNANCE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(15), 143-164. SID. https://sid.ir/paper/198190/en

Vancouver: Copy

GORD AZIZ, HEYDARIAN CHALI REZA, SAYEED JARAHI HAMID. THE RELATIONSHIP BETWEEN EARING QUALITY AND SOME ASPECTS OF CORPORATE GOVERNANCE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;4(15):143-164. Available from: https://sid.ir/paper/198190/en

IEEE: Copy

AZIZ GORD, REZA HEYDARIAN CHALI, and HAMID SAYEED JARAHI, “THE RELATIONSHIP BETWEEN EARING QUALITY AND SOME ASPECTS OF CORPORATE GOVERNANCE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 15, pp. 143–164, 2012, [Online]. Available: https://sid.ir/paper/198190/en

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