A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach

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SABZALIPOUR FARSHAD; AGHAEI MOHAMMAD ALI; AZAR ADEL; SEPASI SAHAR

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:10 | Issue:37 Page(s): 99-125

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Title

A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach

Author(s)

SABZALIPOUR FARSHAD | AGHAEI MOHAMMAD ALI | AZAR ADEL | SEPASI SAHAR | Issue Writer Certificate

Keywords

Contingency theoryQ2

Agency theoryQ1

Board structureQ2

Earning qualityQ2

Structural Equation ModelingQ1

Abstract

The review of literature on the theoretical foundations of corporate governance suggests that Agency theory has been the dominant theoretical framework in this context. Some scholars, claiming that this theory has paid little attention to organizational factors, have drawn attentions to the use of Contingency theory in the study of corporate governance. In this regard, this study aims to provide a contingency model for the effect of the Board structure on earnings quality. The sample includes 103 firms listed in Tehran Stock Exchange during the period from 2011 to 2016. The Structural Equation Modeling approach and Smart PLS software have been used for modelling. The results show that competition, business strategy and firm size, as contingency factors, have a positive and significant effect on the Board structure. Also, the Board structure has a mediating role in the relation between contingency factors and earnings quality, and the adaptation between these factors and Board structure affects the quality of earnings. Therefore, in Tehran Stock Exchange, the effects of the Board structure on the Earning quality with regard to contingency factors can be explained in the form of a structured model.

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APA: Copy

SABZALIPOUR, FARSHAD, AGHAEI, MOHAMMAD ALI, AZAR, ADEL, & SEPASI, SAHAR. (2020). A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 10(37 ), 99-125. SID. https://sid.ir/paper/405085/en

Vancouver: Copy

SABZALIPOUR FARSHAD, AGHAEI MOHAMMAD ALI, AZAR ADEL, SEPASI SAHAR. A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;10(37 ):99-125. Available from: https://sid.ir/paper/405085/en

IEEE: Copy

FARSHAD SABZALIPOUR, MOHAMMAD ALI AGHAEI, ADEL AZAR, and SAHAR SEPASI, “A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 10, no. 37 , pp. 99–125, 2020, [Online]. Available: https://sid.ir/paper/405085/en

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