The effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange

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SAFAEI MOHAMMAD; Mahmoudi Darvishani babak; Abbasie Ebrahim

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2017 | Volume:6 | Issue:23 Page(s): 131-144

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Title

The effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange

Author(s)

SAFAEI MOHAMMAD | Mahmoudi Darvishani babak | Abbasie Ebrahim | Issue Writer Certificate

Keywords

The size of the board of directorsQ1

corporate governanceQ2

earnings managementQ2

financial managementQ2

the effective tax rateQ2

Abstract

In this paper, the relationship between corporate governance, earnings management and financial management have been investigated. current accounting is used. This theme uses data from 110 companies listed on Tehran Stock Exchange during the years 1387 to 1391 was conducted. To test the hypothesis of multivariate regression model, the least squares method with panel data is used. The results indicate that none of the indicators of corporate governance (including size, independence and remuneration of the Board), no significant effect on earnings management. The board size index of corporate governance significant effect on the indices of the effective tax rate and the effective tax rate accounting firm's financial management. But none of corporate governance indices have had a significant effect on the effective tax rate this year. In general it can be said increase (decrease) resulting in reduced board size (increase) the effective tax rate and certain accounting and financial management is in the end.

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APA: Copy

SAFAEI, MOHAMMAD, Mahmoudi Darvishani, babak, & Abbasie, Ebrahim. (2017). The effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 6(23 ), 131-144. SID. https://sid.ir/paper/238116/en

Vancouver: Copy

SAFAEI MOHAMMAD, Mahmoudi Darvishani babak, Abbasie Ebrahim. The effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2017;6(23 ):131-144. Available from: https://sid.ir/paper/238116/en

IEEE: Copy

MOHAMMAD SAFAEI, babak Mahmoudi Darvishani, and Ebrahim Abbasie, “The effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 6, no. 23 , pp. 131–144, 2017, [Online]. Available: https://sid.ir/paper/238116/en

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