The Impact of Corporate Governance on Tone of Financial Reporting

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.

Pourkarim Mohammad; JABBARZADEH KANGARLOUEI SAEID; BAHRI SALES JAMAL; GALAVANDI HASSAN

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

Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2020 | Volume:4 | Issue:8 Page(s): 33-62

Download Full-Text

Persian Verion

View:

1,218

Download:

Cites:

Information Journal Paper

Title

The Impact of Corporate Governance on Tone of Financial Reporting

Author(s)

Pourkarim Mohammad | JABBARZADEH KANGARLOUEI SAEID | BAHRI SALES JAMAL | GALAVANDI HASSAN | Issue Writer Certificate

Keywords

Corporate GovernanceQ2

Accounting NarrativesQ1

Pessimistic Tone of Financial ReportingQ1

Abstract

The tone is characterized by the ratio of positive and negative words contained in the annual reports of the board of directors, which can be based on two Incremental Information and opportunistic views. An Incremental Information view reduces information asymmetry, while an opportunistic perspective in the form of perceptual management is used to manipulate and distort user perceptions. Corporate Governance acts as a mechanism for reducing the opportunism of managers. The purpose of this research is to examine the impact of Corporate Governance on Tone of financial reporting. In this research, to assess the Corporate Governance of the Topsis system, which consists of six criteria for the independence of the board of directors, management ownership, duality of the CEO's duties, quality Audit, institutional ownership, and ownership concentration. The research sample which has been chosen by systematic elimination method is consists of 119 companies accepted in Tehran Stock Exchange for years 2010 to 2016. To test the research hypotheses, multivariate regression with panel data has been used. The results show that the stronger Corporate Governance is, it increases pessimistic tone. In other words the stronger Corporate Governance will prevent opportunistic managers who use tone in perception management

Cites

No record.

References

No record.

Cite

APA: Copy

Pourkarim, Mohammad, JABBARZADEH KANGARLOUEI, SAEID, BAHRI SALES, JAMAL, & GALAVANDI, HASSAN. (2020). The Impact of Corporate Governance on Tone of Financial Reporting. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(8 ), 33-62. SID. https://sid.ir/paper/362785/en

Vancouver: Copy

Pourkarim Mohammad, JABBARZADEH KANGARLOUEI SAEID, BAHRI SALES JAMAL, GALAVANDI HASSAN. The Impact of Corporate Governance on Tone of Financial Reporting. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2020;4(8 ):33-62. Available from: https://sid.ir/paper/362785/en

IEEE: Copy

Mohammad Pourkarim, SAEID JABBARZADEH KANGARLOUEI, JAMAL BAHRI SALES, and HASSAN GALAVANDI, “The Impact of Corporate Governance on Tone of Financial Reporting,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 8 , pp. 33–62, 2020, [Online]. Available: https://sid.ir/paper/362785/en

Related Journal Papers