The Effect of the Characteristics of Board of Directors on Real Earnings Management
سال انتشار: 1396
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 223
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شناسه ملی سند علمی:
JR_IJFMA-2-6_006
تاریخ نمایه سازی: 13 آذر 1400
چکیده مقاله:
The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from ۶۲ companies listed in the Tehran Stock Exchange during the years of ۲۰۱۱ to ۲۰۱۵ were used. The statistical method used in this research is panel data and the multiple linear regression models were used to test the hypotheses. In this study, three models of real earnings management (real earnings management based on abnormal cash flows, real earnings management based on abnormal discretionary expenditure and real earnings management based on abnormal production costs) were considered. The results of the hypotheses test using panel data showed that from the four characteristics taken into consideration for the board of directors, duration of tenure of Chief Executive Officer on the board of directors (in all three models of real earnings management), the size of the board of directors (in real earnings management model based on abnormal discretionary expenditure ), the independence of the board of directors and CEO-duality (in real earnings management models based on abnormal production costs), have a significant impact on the real earnings management
کلیدواژه ها:
Independence of board of directors ، Size of board of directors ، chief executive officer duality ، Real Earnings Management
نویسندگان
Ebrahim Abbasi
Associate professor, Alzahra Universit, Tehran, Iran (corresponding author)
Asghar Qomi
Master of Accounting, Islamic Azad University ,Faculty of Economics and Accounting,Central Tehran Branch, Tehran, Iran
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