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Paper Information

Journal:   IRANIAN JOURNAL OF MANAGEMENT SCIENCES   WINTER 2010 , Volume 4 , Number 16; Page(s) 27 To 53.
 
Paper: 

STUDDING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE ATTRIBUTES AND THE INFORMATION CONTENT OF ACCOUNTING EARNINGS: THE ROLE OF EARNINGS

 
 
Author(s):  AGAEI M.A., ETEMADI H., AZAR A., CHALAKI P.
 
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Abstract: 

The objective of this study is to examine the relationship between corporate governance attributes (ownership concentration, institutional ownership, CEO dominance, duality, board size, board independence, debt reliance and CEO tenure) and the information content of earnings in the presence of earnings management in Tehran Stock Exchange listed corporations during 1380-1386. Hypotheses were tested utilizing Linear Multi Regression by Pooled Generalized Least Squares (PGLS) model. Results show that the relationship between institutional ownership and board independence with the information content of earnings is stronger in corporations with high incentive to manage earnings. Also, in shareholders’ opinion, other corporate governance attributes (ownership concentration, CEO dominance, duality, board size, debt reliance and CEO tenure) have no effect on improving the information content of earnings neither in the presence of high incentive to manage earnings nor in the presence of low incentive to manage earnings. Therefore, with regard to the results of research on corporate governance, in order to protect the rights of minority shareholders, increase earnings reliability and support the stock market expansion, approval of corporate governance act should be high priority for Securities and Exchange High Council.

 
Keyword(s): CORPORATE GOVERNANCE ATTRIBUTES, THE INFORMATION CONTENT OF EARNINGS, EARNINGS MANAGEMENT, TEHRAN STOCK EXCHANGE (TSE)
 
 
References: 
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Click to Cite.
APA: Copy

AGAEI, M., & ETEMADI, H., & AZAR, A., & CHALAKI, P. (2010). STUDDING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE ATTRIBUTES AND THE INFORMATION CONTENT OF ACCOUNTING EARNINGS: THE ROLE OF EARNINGS. IRANIAN JOURNAL OF MANAGEMENT SCIENCES, 4(16), 27-53. https://www.sid.ir/en/journal/ViewPaper.aspx?id=189189



Vancouver: Copy

AGAEI M.A., ETEMADI H., AZAR A., CHALAKI P.. STUDDING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE ATTRIBUTES AND THE INFORMATION CONTENT OF ACCOUNTING EARNINGS: THE ROLE OF EARNINGS. IRANIAN JOURNAL OF MANAGEMENT SCIENCES. 2010 [cited 2021May06];4(16):27-53. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=189189



IEEE: Copy

AGAEI, M., ETEMADI, H., AZAR, A., CHALAKI, P., 2010. STUDDING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE ATTRIBUTES AND THE INFORMATION CONTENT OF ACCOUNTING EARNINGS: THE ROLE OF EARNINGS. IRANIAN JOURNAL OF MANAGEMENT SCIENCES, [online] 4(16), pp.27-53. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=189189.



 
 
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