Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management

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Alimoradi Abbas; ZAMANI FARZAD

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2019 | Volume:8 | Issue:31 Page(s): 75-86

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Information Journal Paper

Title

Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management

Author(s)

Alimoradi Abbas | ZAMANI FARZAD | Issue Writer Certificate

Keywords

Independence of the Board

Institutional Ownership

Petroleum and Petrochemical Industry

Employee Differential

Panel Data

Earnings Management

Abstract

In this paper, we evaluate the effect of Petroleum and Petrochemical Industry and corporate governance on the relationship between Employee Differential and free cash flow with Earnings Management. We test the research hypotheses by applying regression and correlation techniques during 2012-2016 for companies listed in Tehran Stock Exchange. Findings show that the Independence of the Board has a decreasing effect on the direct relationship between Employee Differential and Earnings Management. Also, the Institutional Ownership has a decreasing effect on the relationship between Employee Differential and free cash flow with Earnings Management. On the other hand, Audit quality and company’ s activity in Petroleum and Petrochemical Industry are not significant on the relationship between Employee Differential and free cash flow with Earnings Management. It is necessary for investors to consider Institutional Ownership and Independence of the Board as two effective variables in decision making.

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APA: Copy

Alimoradi, Abbas, & ZAMANI, FARZAD. (2019). Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 8(31 ), 75-86. SID. https://sid.ir/paper/269084/en

Vancouver: Copy

Alimoradi Abbas, ZAMANI FARZAD. Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2019;8(31 ):75-86. Available from: https://sid.ir/paper/269084/en

IEEE: Copy

Abbas Alimoradi, and FARZAD ZAMANI, “Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 8, no. 31 , pp. 75–86, 2019, [Online]. Available: https://sid.ir/paper/269084/en

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