THE EFFECT OF CORPORATE GOVERNANCE ON RELATIONSHIP BETWEEN EQUITY INCENTIVES AND EARNINGS MANAGEMENT

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

KARAMI GHOLAM REZA; EBRAHIMI KORDLAR ALI; REZAEI HARANDI ALI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download Full-Text

Persian Verion

View:

604

Download:

Cites:

Information Journal Paper

Title

THE EFFECT OF CORPORATE GOVERNANCE ON RELATIONSHIP BETWEEN EQUITY INCENTIVES AND EARNINGS MANAGEMENT

Author(s)

KARAMI GHOLAM REZA | EBRAHIMI KORDLAR ALI | REZAEI HARANDI ALI | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCEQ1

EQUITY INCENTIVESQ2

EARNINGS MANAGEMENTQ2

Abstract

Literature review of the research suggests that EQUITY INCENTIVES have mutual effect on EARNINGS MANAGEMENT. If CORPORATE GOVERNANCE is strong, EQUITY INCENTIVES will caused alignment in equity and management incentives; but if CORPORATE GOVERNANCE is weak, EQUITY INCENTIVES will caused EARNINGS MANAGEMENT. According to this, the main objective of this research is evaluating the effect of CORPORATE GOVERNANCE on the relationship between EARNINGS MANAGEMENT and EQUITY INCENTIVES. For this purpose, using multiple regression, the effects of strength and weakness of CORPORATE GOVERNANCE, the ratio of each company-year bonuses to each industry-year bonuses, and Interaction of EQUITY INCENTIVES and CORPORATE GOVERNANCE on the real EARNINGS MANAGEMENT have been estimated. The sample of research consisted of 160-year-Company between the years 1388 to 1393, that have been selected by using systematic elimination from the companies listed on the Tehran Stock Exchange.The results showed that when supervision is high and CORPORATE GOVERNANCE is strong, providing discount, deferred sales to change the normal operation of sales and reduce research and development (R&D) expenditure to increase sales and profit (compared to when such mechanism are not established) are limited in throughput. Reducing the severity of monitoring, leading to opportunistic behavior of management and it increase the level of sales through manipulation the discount rates of sales and credit conditions.

Cites

No record.

References

No record.

Cite

APA: Copy

KARAMI, GHOLAM REZA, EBRAHIMI KORDLAR, ALI, & REZAEI HARANDI, ALI. (2017). THE EFFECT OF CORPORATE GOVERNANCE ON RELATIONSHIP BETWEEN EQUITY INCENTIVES AND EARNINGS MANAGEMENT. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 4(3 (14) ), 21-44. SID. https://sid.ir/paper/252274/en

Vancouver: Copy

KARAMI GHOLAM REZA, EBRAHIMI KORDLAR ALI, REZAEI HARANDI ALI. THE EFFECT OF CORPORATE GOVERNANCE ON RELATIONSHIP BETWEEN EQUITY INCENTIVES AND EARNINGS MANAGEMENT. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2017;4(3 (14) ):21-44. Available from: https://sid.ir/paper/252274/en

IEEE: Copy

GHOLAM REZA KARAMI, ALI EBRAHIMI KORDLAR, and ALI REZAEI HARANDI, “THE EFFECT OF CORPORATE GOVERNANCE ON RELATIONSHIP BETWEEN EQUITY INCENTIVES AND EARNINGS MANAGEMENT,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 4, no. 3 (14) , pp. 21–44, 2017, [Online]. Available: https://sid.ir/paper/252274/en

Related Journal Papers