THE EFFECT OF BOURD COMPOSITION ON THE CONTENT AND QUALITY OF EARNINGS IN ACCEPTABLE COMPANIES IN STOCK EXCHANGE OF TEHRAN

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VALIPOUR HASHEM; DOLATKHAH AZADEH

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2016 | Volume:8 | Issue:29 Page(s): 0-0

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Title

THE EFFECT OF BOURD COMPOSITION ON THE CONTENT AND QUALITY OF EARNINGS IN ACCEPTABLE COMPANIES IN STOCK EXCHANGE OF TEHRAN

Author(s)

VALIPOUR HASHEM | DOLATKHAH AZADEH | Issue Writer Certificate

Keywords

BOARD’S SIZEQ2

PROPORTION OF OUTSIDE BOARD MEMBERSQ2

EARNING INFORMATION CONTENTQ2

EARNINGS TIMELINESSQ2

EARNING QUALITY BOARD MEMBERSQ2

THE MORE EARNING QUALITY WILL BEQ2

Abstract

The ingoing research aims to evaluate the impact of board composition on quality of the information content and earnings quality in companies listed in Tehran Stock Exchange. Population of the study constitutes listed in Tehran Stock Exchange so that given the sampling conditions, number of 67 companies over the years 2006 to 2012 were selected. To test hypotheses, the statistical method so called cross-sectional algorithm was used. The results showed that increased size of boards lowers EARNING INFORMATION CONTENT. However, an increased number of outside board members improve it accordingly. The results showed that as PROPORTION OF OUTSIDE BOARD MEMBERS increases, itincreases earning timeliness bad news forecasts. but the opposite is true as for good news.Also results indicated that the larger number of outside.

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APA: Copy

VALIPOUR, HASHEM, & DOLATKHAH, AZADEH. (2016). THE EFFECT OF BOURD COMPOSITION ON THE CONTENT AND QUALITY OF EARNINGS IN ACCEPTABLE COMPANIES IN STOCK EXCHANGE OF TEHRAN. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 8(29 ), 0-0. SID. https://sid.ir/paper/361457/en

Vancouver: Copy

VALIPOUR HASHEM, DOLATKHAH AZADEH. THE EFFECT OF BOURD COMPOSITION ON THE CONTENT AND QUALITY OF EARNINGS IN ACCEPTABLE COMPANIES IN STOCK EXCHANGE OF TEHRAN. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2016;8(29 ):0-0. Available from: https://sid.ir/paper/361457/en

IEEE: Copy

HASHEM VALIPOUR, and AZADEH DOLATKHAH, “THE EFFECT OF BOURD COMPOSITION ON THE CONTENT AND QUALITY OF EARNINGS IN ACCEPTABLE COMPANIES IN STOCK EXCHANGE OF TEHRAN,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 8, no. 29 , pp. 0–0, 2016, [Online]. Available: https://sid.ir/paper/361457/en

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