THE EFFECT OF SURPLUS FREE CASH FLOW, CORPORATE GOVERNANCE AND FIRM SIZE ON EARNINGS PREDICTABILITY

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IZADINIA NASER; ROUHOLLAHI VAHID

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Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:9 | Issue:36 Page(s): 131-149

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Information Journal Paper

Title

THE EFFECT OF SURPLUS FREE CASH FLOW, CORPORATE GOVERNANCE AND FIRM SIZE ON EARNINGS PREDICTABILITY

Author(s)

IZADINIA NASER | ROUHOLLAHI VAHID | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCEQ2

FIRM SIZEQ2

EARNINGS PREDICTABILITYQ1

FREE CASH FLOWQ2

Abstract

Existing studies on CORPORATE GOVERNANCE mainly focus on how a strong governance system enhances the valuation of firms with cash holding or FREE CASH FLOW agency problem. The aim of this paper are investigation of impact of surplus FREE CASH FLOW, CORPORATE GOVERNANCE and FIRM SIZE on EARNINGS PREDICTABILITY. First, investigates the impact of surplus FREE CASH FLOWs (SFCF) on EARNINGS PREDICTABILITY. Then, investigates whether CORPORATE GOVERNANCE variables moderate the impact of SFCF on EARNINGS PREDICTABILITY. Finally, examines the ability of CORPORATE GOVERNANCE to mitigate SFCF and improve the predictive value of earnings varies between large and small firms.To the calculation of SFCF, Bukit and Iskandar (2009) index and for CORPORATE GOVERNANCE, independent board of directors, small board, independent chairman, high institutional ownership, and high managerial ownership is used. The results of the investigation of 80 firms from among the firms which were accepted in Tehran Stock Exchange offers that firms with high SFCF have less EARNINGS PREDICTABILITY. It also indicates that CORPORATE GOVERNANCE mechanisms (i.e. independent chairman and institutional ownership) has a impact positive in SFCF reduction and improving EARNINGS PREDICTABILITY that is more prominent in larger firms.

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APA: Copy

IZADINIA, NASER, & ROUHOLLAHI, VAHID. (2018). THE EFFECT OF SURPLUS FREE CASH FLOW, CORPORATE GOVERNANCE AND FIRM SIZE ON EARNINGS PREDICTABILITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(36 ), 131-149. SID. https://sid.ir/paper/198244/en

Vancouver: Copy

IZADINIA NASER, ROUHOLLAHI VAHID. THE EFFECT OF SURPLUS FREE CASH FLOW, CORPORATE GOVERNANCE AND FIRM SIZE ON EARNINGS PREDICTABILITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;9(36 ):131-149. Available from: https://sid.ir/paper/198244/en

IEEE: Copy

NASER IZADINIA, and VAHID ROUHOLLAHI, “THE EFFECT OF SURPLUS FREE CASH FLOW, CORPORATE GOVERNANCE AND FIRM SIZE ON EARNINGS PREDICTABILITY,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 36 , pp. 131–149, 2018, [Online]. Available: https://sid.ir/paper/198244/en

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