Corporate Governance and Earnings Quality： The Experience of Listed Companies in Iran  

作　　者：Marian Tadayyon Chaharsoughi Rashidah Abdul Rahman 

机构地区：[1]University Technology MARA, Selangor, Malaysia

出　　处：《Journal of Modern Accounting and Auditing》2013年第6期790-797,共8页现代会计与审计（英文版）

摘　　要：This study examines the relationship among independent boards of directors, board size, managerial share ownership （MSO）, and earnings quality. The study of these relationships is controlled by firm size based on a sample of 114 companies listed on the Tehran Stock Exchange （TSE） for the period from 2008 to 2010. The results demonstrate that there was an insignificant positive relationship among independent boards of directors, managerial ownership, and earnings quality. Subsequent analysis shows an insignificant negative relationship between board size and earnings quality. It also provides evidence of the negative relationship between firm size as a control variable and earnings quality. This can be attributed to the fact that large firms are claimed to be politically sensitive and thus have the incentive to lessen variances in changes in their reported earnings.

关 键 词：corporate quality discretionary govemance board independence board size managerial share ownership （MSO） earnings accruals （DACC） Iran 

分 类 号：F271[经济管理—企业管理] F279.246[经济管理—国民经济]