Investigating the Effect of Corporate Governance and Social Responsibility on the Relationship between Earnings Management and Board Compensation in Firms Listed on the Tehran Stock Exchange
Subject Areas : • Corporate Governance and the related new subjectsNassim Shahmoradi 1 , Somayye Entezari 2 , Marzieh Shafiei 3
1 - Assistant Professor, Yazd Branch, Department of Accounting, Islamic Azad University, Yazd, Iran
2 - PHD student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
3 - Msc, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Keywords: Board Compensation, Earnings Management, Corporate Governance, Social Responsibility,
Abstract :
Objectives: The purpose of this research is to examine the relationship between the board of directors' compensation and earnings management in companies listed on the Tehran Stock Exchange. The moderating effects of corporate governance and social responsibility are also examined. Design/methodology/approach: To measure corporate governance, criteria such as ownership concentration, institutional investors, and the presence of internal auditors are utilized. Earnings management is measured using Jones' modified model (1991), and accountability is assessed by using a checklist. The statistical population for this research includes 147 firms over 8 years from 2012 to 2019. Research hypotheses are tested using multiple regressions based on the panel data method. Results: The findings indicate a positive and significant relationship between earnings management and Board compensation. Additionally, the company’s social responsibility, ownership concentration, institutional investors, and internal auditors influence the relationship between earnings management and board compensation. Innovation: This research examines the relationship between earnings management and board compensation, while also considering the moderating role of corporate governance and social responsibility in firms listed on the Tehran Stock Exchange. This study aims to contribute by providing new evidence to existing research and enriching the theoretical foundations in the field of earnings management relationships.
References:
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Ghardan, Ehsan and Hosseini Sarcheshme, Akbar, 1400, investigating the effect of corporate governance on the relationship between CEO power and earnings management, the third national conference on knowledge management and electronic businesses with a resistance economy approach, Mashhad
God gave, but; Tucker, Reza (2016), The impact of corporate governance structure on the financial performance and value of companies listed in the Tehran Stock Exchange, Danesh Habarsi, No. 60, pp. 165-190
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Harakeh, M., El-Gammal, W., & Matar, G. (2019). Female directors, earnings management, and CEO incentive compensation: UK evidence. Research in International Business and Finance, 50, 153-170.
Harris, O., Karl, JB, & Lawrence, E. (2019). Board compensation and earnings management: Does gender really matter? Journal of Business Research, 98, 1-14.
Hassah Yeganeh, Yahya and Yazdanian, Narges (2016), the effect of corporate governance on reducing earnings management, Accounting Business Studies, Volume 5, Number 17 - pp. 25-46
Healey, P. (1985). "The effect of Board compensation schemes on accounting decisions", Journal of Accounting and Economics, vol. 7, No. 1/3, pp. 85-107
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Jensen, Michael C. and William H. Meckling. (1976). "Theory of the firm: Managerial behavior, agency cost, and ownership structure", Journal of Financial Economics, No. 3, pp. 305-360.
Jones, JJ (1991). "Earnings management during important relief investigations", journal of accounting research, vol. 29, pp. 193-228.
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Kazemi, Hossein and Beshkouh, Mahdi and Ismaili, Mahdieh, 2016, investigating the impact of corporate governance and ownership concentration on earnings management in companies listed on the Tehran Stock Exchange, the third national conference on knowledge management and electronic businesses with a resistance economy approach , Mashhad
Khalsizadeh, Elham and Elahe Barzegar, (2016) Investigating the relationship between employers' dependence and paid Board compensationes in institutions admitted to the Tehran Stock Exchange, 10th International Conference on Economics and Management, Rasht, Islamic Azad University, Rasht Branch
Khodadadi, Vali and Taker, Reza (2008), the impact of corporate governance structure on the financial performance and value of companies listed on the Tehran Stock Exchange, Accounting and Auditing Research, No. 15, pp. 25-41
Khodayi, Behzad (2016), investigating the relationship between social responsibility and real earnings management and accounting in family and non-family owned companies, Management and Accounting Studies Quarterly, No. 4, pp. 308-323
Khodayi, Behzad (2016), investigating the relationship between social responsibility and real earnings management and accounting in family and non-family owned companies, Accounting Research and Studies Quarterly, No. 4, pp. 308-323
Khosh Taynet, Mohsen and Khani Abdullah. (1382). "Earnings management and Board compensation: a study to clarify financial information", Accounting Studies Quarterly, No. 3, pp. 15-38
Khosh Taynet, Mohsen; Khani, Abdullah (2012); Earnings management and Board compensation: a study to clarify financial information, Accounting Studies, No. 3, pp. 19-35
Khushchingol and Meshki (2016) Investigating the quality of accruals in crisis-affected and healthy institutions and investigating the effect of good corporate governance on the quality of accruals of crisis-affected institutions in the Tehran Stock Exchange.
Klein, A. (2002). "Audit committee, board of director characteristics, and earnings management", Journal of Accounting and Economics, vol. 33, pp. 375-400.
Koh, PS (2003). "On the Association between Institutional Ownership and Aggressive Corporate Earnings Management in Australia", The British Accounting Review, vol. 35, pp. 105–128.
Kothari SP, Leone Andrew L. and Wasley Charles E. (2004). "Performance matched discretionary accrual measures", Journal of Accounting and Economics, 39, 1 (February): 163-197
Kuo, YF, Lin, YM, & Chien, HF (2021). Corporate social responsibility, enterprise risk management, and real earnings management: Evidence from managerial confidence. Finance Research Letters, 41, 101805.
Leuz. C., Dhananjay, N and Peter, W. (2003). "Investor protection and earnings management: An international comparison", Journal of Financial Economics vol. 69, pp. 505-527.
Lin, ZJ and M.Liu (2018): The Impact of Corporate Governance on Auditor Choice: Evidence from China. Journal of International Accounting, Auditing and Taxation, Vol. 18, pp. 44-59
Mahmoudi, Farzaneh and Salehi, Mahdi and Lari, Mahmoud, 2016, Investigating the impact of board of directors' remuneration on company performance and earnings management through quantile regression, the third international conference on industrial management and engineering, Tehran
Mashaikh, Shahnaz and Mahmoudian, Nasim (2016), Investigating the effect of board of directors and CEO remuneration, corporate governance and company characteristics on tax management, New Researches in Accounting and Auditing, No. 2, pp. 9-36
Mashayikhi, Beta; Mehrani, Sasan; Mehrani, Kaveh, Karmi, Gholamreza, (2004). The role of discretionary accruals in the earnings management of companies listed on the Tehran Stock Exchange, Accounting and Auditing Studies, No. 42, p. 74
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McGuire, Sean T., Thomas C. Omer and Dechun Wang. (2012). "Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?" The Accounting Review, 37 (3): 975–1003.
McNichols, Maureen 1988. Discussion of the quality of accruals and earnings: The role of accrual estimation error. The Accounting Review, 77 (Supplement): 61–69.
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