INVESTIGATION OF PRESIDENT'S COMPETENCIES & AUTHORIZATIONS IN CONNECTION WITH LEGAL APPROVALS OF THE LEGISLATIVE POWER IN ISLAMIC REPUBLIC OF IRAN, AZERBAIJAN REPUBLIC AND RUSSIAN FEDERATION

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ZAHIRI BEHZAD

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Journal: Management and Development Process Year:2011 | Volume:24 | Issue:76 Page(s): 129-153

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Title

INVESTIGATION OF PRESIDENT'S COMPETENCIES & AUTHORIZATIONS IN CONNECTION WITH LEGAL APPROVALS OF THE LEGISLATIVE POWER IN ISLAMIC REPUBLIC OF IRAN, AZERBAIJAN REPUBLIC AND RUSSIAN FEDERATION

Author(s)

ZAHIRI BEHZAD | Issue Writer Certificate

Keywords

GOVERNANCEQ2

SEPARATION OF POWERSQ2

PERSIDENTIAL SYSTEMQ2

SEMIQ2

PERSIDENTIAL SYSTEMQ2

SEMIQ2

PARLIAMENTARY SYSTEMQ2

Abstract

This study tries to examine the effect of monitoring mechanism of Corporate GOVERNANCE to decreasing the Earning Management Intensity. Intensity of earning management behavior is described on the basis of the' threshold model' through bringing up the reported earnings to thresholds. It consists beating the benchmark (thresholds) and not doing so. Our empirical tests are conducted by regression analysis using data 185 listed firms with fiscal years 1382-1388, and pooling time series and cross-section data. The results of empirical tests indicate that with a=0.01 there is income-increasing earning management behavior both each thresholds. Examining the role of monitoring device of corporate GOVERNANCE in intensity of EM behavior that is tested by logistic regression and U Mann Whitney indicates that monitoring device don't restrict it. Only when pre-managed earning are below last period’s reported earning outside directors and institutional investors influence the likelihood that reported earnings exceed the thresholds.

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APA: Copy

ZAHIRI, BEHZAD. (2011). INVESTIGATION OF PRESIDENT'S COMPETENCIES & AUTHORIZATIONS IN CONNECTION WITH LEGAL APPROVALS OF THE LEGISLATIVE POWER IN ISLAMIC REPUBLIC OF IRAN, AZERBAIJAN REPUBLIC AND RUSSIAN FEDERATION. JOURNAL OF MANAGEMENT AND DEVELOPMENT PROCESS, 24(76), 129-153. SID. https://sid.ir/paper/246234/en

Vancouver: Copy

ZAHIRI BEHZAD. INVESTIGATION OF PRESIDENT'S COMPETENCIES & AUTHORIZATIONS IN CONNECTION WITH LEGAL APPROVALS OF THE LEGISLATIVE POWER IN ISLAMIC REPUBLIC OF IRAN, AZERBAIJAN REPUBLIC AND RUSSIAN FEDERATION. JOURNAL OF MANAGEMENT AND DEVELOPMENT PROCESS[Internet]. 2011;24(76):129-153. Available from: https://sid.ir/paper/246234/en

IEEE: Copy

BEHZAD ZAHIRI, “INVESTIGATION OF PRESIDENT'S COMPETENCIES & AUTHORIZATIONS IN CONNECTION WITH LEGAL APPROVALS OF THE LEGISLATIVE POWER IN ISLAMIC REPUBLIC OF IRAN, AZERBAIJAN REPUBLIC AND RUSSIAN FEDERATION,” JOURNAL OF MANAGEMENT AND DEVELOPMENT PROCESS, vol. 24, no. 76, pp. 129–153, 2011, [Online]. Available: https://sid.ir/paper/246234/en

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