Subject Areas : • Corporate Governance and the related new subjects
Omid Farhad Touski
1
,
Akram Seyfideli
2
1 -
2 -
Keywords:
Abstract :
References:
1. Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A journal of practice & theory, 23(1), 69-87.
2. Abbott, L., Parker, S., & Peters, G. F. (2002). Audit committee characteristics and financial misstatement: A study of the efficacy of certain blue ribbon committee recommendations. Available at SSRN 319125.
3. Abdulwahid A. Hasheda,b and Faozi A. Almaqtari (2021). The impact of corporate governance mechanisms and IFRS on earning management in Saudi Arabia. Contents lists available at GrowingScience. Accounting homepage: www.GrowingScience.com/ac/ac.html. Accounting 7 (2021) 207–224.
4. Aghaie, M. A., & Chalaki, P. (2009). Investigating the Relationship between Corporate Governance and Profit Management Characteristics in Companies Listed in Tehran Stock Exchange. Accounting and Auditing Research, 1(4), 54-75. doi: 10.22034/iaar.2009.105176. (in persian)
5. Baghbani S M, Pourghaffar Dastjerdi J. (2014). The Effect of the Board of Directors’ Structure on Earnings Management in Firms Accepted in Tehran Stock Exchange. Qjfep, 2 (5), 105-120. (in persian)
6. Bannister, J.W. & Wiest, D.N. (2001),"Earnings management and auditor conservatism: effects of SEC enforcement actions", Managerial Finance, Vol. 27, No. 12, pp. 57-71.
7. Bashir, B., Rashid, M., & Bashir, Z. (2024). Impact of Ownership Structure and Corporate Governance on Earning Management: Empirical Findings from Listed Firms on the Pakistan Stock Exchange. SEISENSE Journal of Management, 7(1), 1-20.
8. Brookman, J., & Thistle, P. D. (2009). CEO tenure, the risk of termination and firm value. Journal of Corporate finance, 15(3), 331-344.
9. Bronson, S. N., Carcello, J. V., Hollingsworth, C. W., & Neal, T. L. (2009). Are Fully Independent Audit Committees Really Necessary Account. Public Policy, 28, 265–280.
10. Chatterjee, R., & Rakshit, D. (2023). Association between earnings management and corporate governance mechanisms: A study based on select firms in India. Global Business Review, 24(1), 152-170.
11. Choy, H.L. (2012),"Assessing earnings management flexibility". Review of Accounting and Finance, 11(4), 340-376.
12. Davidson, R., Goodwin‐Stewart, J., & Kent, P. (2005). Internal governance structures and earnings management. Accounting & Finance, 45(2), 241-267.
13. Dechow, P., Sloan, R., & Sweeney, A. (1995). Detecting earnings management. The Accounting Review, 70, 193–225.
14. Dennis, D., McConnell, J., (2003). International corporate governance. Journal of Financial and Quantitative Analysis, 38, 1–36.
15. Didar, H., Mansourfar, G., & Kafami, M. (2014). The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange. Accounting and Auditing Review, 21(4), 409-430. doi: 10.22059/acctgrev.2014.52901. (in persian)
16. Ebaid, I.S. (2012),"Earnings management to meet or beat earnings thresholds: Evidence from the emerging capital market of Egypt", African Journal of Economic and Management Studies, 3(2), 240-27.
17. Ebrahim, A. M. (2004). The effectiveness of corporate governance, institutional ownership, and audit quality as monitoring devices of earnings management. Rutgers The State University of New Jersey, Graduate School-Newark.
18. El Diri, M., Lambrinoudakis, C., & Alhadab, M. (2020). Corporate governance and earnings management in concentrated markets. Journal of Business Research, 108, 291-306.
19. Feng, Z. Y., & Huang, H. W. (2021). Corporate governance and earnings management: A quantile regression approach. International Journal of Finance & Economics, 26(4), 5056-5072.
20. Fraud, K , Ane Tolnes Haugdal, Anna Søndergaard and Anne Vågslid (2020). Corporate Governance and Earnings Management in a Nordic Perspective: Evidence from the Oslo Stock Exchange. Received: 11 September 2020; Accepted: 26 October 2020; Published: 29 October 2020.
21. Ghaemi, F., Moradi, Z., & Alavi, Gh. (2019). The effect of audit committee characteristics on internal controls and profit management. Financial Accounting and Audit Research (Financial Accounting and Audit Research Journal), 12(46), 259-280. (in persian)
22. Ghodrati, H,. Faizi, S,. (2014). The effect of corporate governance on the amount of profit management in the Tehran Stock Exchange market. Journal of Audit Science, 15(1), 205-232. (in persian)
23. Gillan, S., (2006). Recent developments in corporate governance: an overview. Journal of Corporate Finance, 12, 381–402.
24. Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365-383.
25. Hu,, N.; Hao, Q.; Liu, L.; Yao, L.J. (2015),"Managerial tenure and earnings management,". International Journal of Accounting and Information Management, 23(1). 42-59.
26. Iqbal, A.; Strong, N. (2010),"The effect of corporate governance on earnings management around UK rights issues". International Journal of Managerial Finance, 6 (3), 168- 189.
27. Jamei, R., & Rostamian, A. (2015). The effect of financial expertise of audit committee members on the characteristics of expected profits. Financial Accounting and Audit Research Journal, (8), (29), 1-17. (in persian)
28. Jeiran asia, M., & Ghayour, A. (2023). The Effect of Ownership Structure on Earning Management in Companies Listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 6(80), 1-13. (in persian)
29. Jensen, M. C., & Meckling, W. H. (1976). “Theory of the firm: Managerial behavior, agency costs and ownership structure”, Journal of Financial Economics, 3(4), 305–360.
30. Jiraporn, P.; Miller, G.; Yoon, S.S.; Kim. Y.S. (2008),"Is earnings management opportunistic or beneficial? An agency theory perspective". International Review of Financial Analysis, 17 (3), 622-634.
31. Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193–228.
32. Kanagaretnam, K.; Lobo, G.J.; Mathieu, R. (2004),"Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions". Review of Accounting and Finance, Vol. 3, No. 1, pp.128–148.
33. Kirana, D. J., Wibawaningsih, E. J., & Wijayanti, A. (2020). The Role of Corporate Governance in Constraining Earning Management. Journal of Accounting and Finance Management, 1(3), 138-149.
34. Lari Dasht Bayaz, M. (2017). Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange. Empirical Research in Accounting, 6(4), 69-94. doi: 10.22051/jera.2016.9939.1283. (in persian)
35. Lin, Z. J., Xiao, J. Z., & Tang, Q. (2008). The roles, responsibilities and characteristics of audit committee in China. Accounting. Auditing & Accountability Journal, 21(5), 721-751.
36. Lobo, G. J., & Zhou, J. (2001). Disclosure quality and earnings management. Asia-Pacific Journal of Accounting & Economics, 8(1), 1-20.
37. Mahdavi Parsa, A., & Nourahmadi, M. (2018). Ranking Iranian banks according to corporate governance based on banks documents. Journal of Investment Knowledge, 7(26), 199-220. (in persian)
38. Mohaghegh. A., & Farahini Farahani, H. (2023). Investigating the impact of the potential and dynamics of the board of directors on the management of actual and accrual profit. The 8th international conference on industry-oriented management, economics and accounting studies, Tehran. (in persian)
39. Nakhai, K., & Ahmadnejad, A. (2020). Investigating the relationship between ownership structure and profit management in Tehran Stock Exchange. Research in Accounting and Economic Sciences, 4 (4 (14)), 33-41. (in persian)
40. Namazi, M., & Kermani, E. (2009). Investigating the Effects of Ownership Structure on The Performance of the Companies Accepted in the Tehran Stock Exchange. Accounting and Auditing Review, 15(4), 83-100. (in persian)
41. Nguyen, Q., Kim, M. H., & Ali, S. (2024). Corporate governance and earnings management: Evidence from Vietnamese listed firms. International Review of Economics & Finance, 89, 775-801.
42. Prawitt, D. F., Smith, J. L., & Wood, D. A. (2009). Internal audit quality and earnings management. The accounting review, 84(4), 1255-1280.
43. Salehi, M,, Oradi, J., & Salari Forg, Z. (2015). The effect of the existence of the audit committee and its characteristics on the delay of the audit report. Journal of accounting knowledge, 7(26),. 59-83. (in persian)
44. Salehi Kordabadi, S., & Yousefi, S. (2015). The effect of corporate governance on profit management (case study: insurance industry of Gilan province). International conference on change and transformation management, Isfahan University. (in persian)
45. Shams, M., Fooladi, M., & Farhadi, M. (2016). The Effect of Board Independency and Audit Quality on Earnings Management in Listed Companies in Tehran Stock Exchange. Journal of Iranian Accounting Review, 3(10), 61-80. doi: 10.22055/jiar.2016.12734. (in persian)
46. Shleifer, A., Vishny, R., (1997). A survey of corporate governance. Journal of Finance, 52, 737–783.
47. Sirait, Y. H., Bukit, R. B., & Kesuma, S. A. (2022). The Influence of Good Corporate Governance on Earning Management on Manufacturing Company Listed In Indonesia Stock Excahange. Jurnal Mantik, 6(3), 2882-2891.
48. Soltana, N., Harjinder, S., Vander, Z. (2014). Audit committee characteristics and audit report lag. Intarnational Journal of Auditing, 19, 57- 130.
49. Surjandari, D. A., Minanari, M., & Nurlaelawati, L. (2021). Good Corporate Governance, Leverage, Firm Size And Earning Management Evidence from Indonesia. International Journal of Commerce and Finance, 7(2), 165-183.
50. Tajvidi, E., & Ghaempanah, M. (2021). Audit Committee Characteristics and Earnings Management. Accounting and Auditing Research, 13(49), 155-174. doi: 10.22034/iaar.2021.131576. (in persian)
51. Teoh, S., Welch, I., & Wong, T. (1998). Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics, 50, 63–99.
52. Vaez S A. (2013). Impact of institutional ownership on accounting earnings management and how to limit its impact on the level of managerial ownership. Quarterly journal of modern accounting theories,3 (3), 77-96. (in persian)
53. Vakilifard, H. R. (2015). The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange. Accounting and Auditing Research, 7(26), 46-57. doi: 10.22034/iaar.2015.103905. (in persian)
54. Varnamkhasti, J. H. (2022). Studying the impact of corporate governance on earning management with the mediating role of financial leverage: Case study companies listed on the Tehran stock exchange. International Journal of Health Sciences, (III), 4094-4111.
55. Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9(3), 295-316.
56. Zalaghi, H., & Ghadami Mashhour, A. (2018). Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange. Empirical Studies in Financial Accounting, 15(58), 161-179. doi: 10.22054/qjma.2018.9430. (in persian)
1. Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A journal of practice & theory, 23(1), 69-87.
2. Abbott, L., Parker, S., & Peters, G. F. (2002). Audit committee characteristics and financial misstatement: A study of the efficacy of certain blue ribbon committee recommendations. Available at SSRN 319125.
3. Abdulwahid A. Hasheda,b and Faozi A. Almaqtari (2021). The impact of corporate governance mechanisms and IFRS on earning management in Saudi Arabia. Contents lists available at GrowingScience. Accounting homepage: www.GrowingScience.com/ac/ac.html. Accounting 7 (2021) 207–224.
4. Aghaie, M. A., & Chalaki, P. (2009). Investigating the Relationship between Corporate Governance and Profit Management Characteristics in Companies Listed in Tehran Stock Exchange. Accounting and Auditing Research, 1(4), 54-75. doi: 10.22034/iaar.2009.105176. (in persian)
5. Baghbani S M, Pourghaffar Dastjerdi J. (2014). The Effect of the Board of Directors’ Structure on Earnings Management in Firms Accepted in Tehran Stock Exchange. Qjfep, 2 (5), 105-120. (in persian)
6. Bannister, J.W. & Wiest, D.N. (2001),"Earnings management and auditor conservatism: effects of SEC enforcement actions", Managerial Finance, Vol. 27, No. 12, pp. 57-71.
7. Bashir, B., Rashid, M., & Bashir, Z. (2024). Impact of Ownership Structure and Corporate Governance on Earning Management: Empirical Findings from Listed Firms on the Pakistan Stock Exchange. SEISENSE Journal of Management, 7(1), 1-20.
8. Brookman, J., & Thistle, P. D. (2009). CEO tenure, the risk of termination and firm value. Journal of Corporate finance, 15(3), 331-344.
9. Bronson, S. N., Carcello, J. V., Hollingsworth, C. W., & Neal, T. L. (2009). Are Fully Independent Audit Committees Really Necessary Account. Public Policy, 28, 265–280.
10. Chatterjee, R., & Rakshit, D. (2023). Association between earnings management and corporate governance mechanisms: A study based on select firms in India. Global Business Review, 24(1), 152-170.
11. Choy, H.L. (2012),"Assessing earnings management flexibility". Review of Accounting and Finance, 11(4), 340-376.
12. Davidson, R., Goodwin‐Stewart, J., & Kent, P. (2005). Internal governance structures and earnings management. Accounting & Finance, 45(2), 241-267.
13. Dechow, P., Sloan, R., & Sweeney, A. (1995). Detecting earnings management. The Accounting Review, 70, 193–225.
14. Dennis, D., McConnell, J., (2003). International corporate governance. Journal of Financial and Quantitative Analysis, 38, 1–36.
15. Didar, H., Mansourfar, G., & Kafami, M. (2014). The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange. Accounting and Auditing Review, 21(4), 409-430. doi: 10.22059/acctgrev.2014.52901. (in persian)
16. Ebaid, I.S. (2012),"Earnings management to meet or beat earnings thresholds: Evidence from the emerging capital market of Egypt", African Journal of Economic and Management Studies, 3(2), 240-27.
17. Ebrahim, A. M. (2004). The effectiveness of corporate governance, institutional ownership, and audit quality as monitoring devices of earnings management. Rutgers The State University of New Jersey, Graduate School-Newark.
18. El Diri, M., Lambrinoudakis, C., & Alhadab, M. (2020). Corporate governance and earnings management in concentrated markets. Journal of Business Research, 108, 291-306.
19. Feng, Z. Y., & Huang, H. W. (2021). Corporate governance and earnings management: A quantile regression approach. International Journal of Finance & Economics, 26(4), 5056-5072.
20. Fraud, K , Ane Tolnes Haugdal, Anna Søndergaard and Anne Vågslid (2020). Corporate Governance and Earnings Management in a Nordic Perspective: Evidence from the Oslo Stock Exchange. Received: 11 September 2020; Accepted: 26 October 2020; Published: 29 October 2020.
21. Ghaemi, F., Moradi, Z., & Alavi, Gh. (2019). The effect of audit committee characteristics on internal controls and profit management. Financial Accounting and Audit Research (Financial Accounting and Audit Research Journal), 12(46), 259-280. (in persian)
22. Ghodrati, H,. Faizi, S,. (2014). The effect of corporate governance on the amount of profit management in the Tehran Stock Exchange market. Journal of Audit Science, 15(1), 205-232. (in persian)
23. Gillan, S., (2006). Recent developments in corporate governance: an overview. Journal of Corporate Finance, 12, 381–402.
24. Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365-383.
25. Hu,, N.; Hao, Q.; Liu, L.; Yao, L.J. (2015),"Managerial tenure and earnings management,". International Journal of Accounting and Information Management, 23(1). 42-59.
26. Iqbal, A.; Strong, N. (2010),"The effect of corporate governance on earnings management around UK rights issues". International Journal of Managerial Finance, 6 (3), 168- 189.
27. Jamei, R., & Rostamian, A. (2015). The effect of financial expertise of audit committee members on the characteristics of expected profits. Financial Accounting and Audit Research Journal, (8), (29), 1-17. (in persian)
28. Jeiran asia, M., & Ghayour, A. (2023). The Effect of Ownership Structure on Earning Management in Companies Listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 6(80), 1-13. (in persian)
29. Jensen, M. C., & Meckling, W. H. (1976). “Theory of the firm: Managerial behavior, agency costs and ownership structure”, Journal of Financial Economics, 3(4), 305–360.
30. Jiraporn, P.; Miller, G.; Yoon, S.S.; Kim. Y.S. (2008),"Is earnings management opportunistic or beneficial? An agency theory perspective". International Review of Financial Analysis, 17 (3), 622-634.
31. Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193–228.
32. Kanagaretnam, K.; Lobo, G.J.; Mathieu, R. (2004),"Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions". Review of Accounting and Finance, Vol. 3, No. 1, pp.128–148.
33. Kirana, D. J., Wibawaningsih, E. J., & Wijayanti, A. (2020). The Role of Corporate Governance in Constraining Earning Management. Journal of Accounting and Finance Management, 1(3), 138-149.
34. Lari Dasht Bayaz, M. (2017). Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange. Empirical Research in Accounting, 6(4), 69-94. doi: 10.22051/jera.2016.9939.1283. (in persian)
35. Lin, Z. J., Xiao, J. Z., & Tang, Q. (2008). The roles, responsibilities and characteristics of audit committee in China. Accounting. Auditing & Accountability Journal, 21(5), 721-751.
36. Lobo, G. J., & Zhou, J. (2001). Disclosure quality and earnings management. Asia-Pacific Journal of Accounting & Economics, 8(1), 1-20.
37. Mahdavi Parsa, A., & Nourahmadi, M. (2018). Ranking Iranian banks according to corporate governance based on banks documents. Journal of Investment Knowledge, 7(26), 199-220. (in persian)
38. Mohaghegh. A., & Farahini Farahani, H. (2023). Investigating the impact of the potential and dynamics of the board of directors on the management of actual and accrual profit. The 8th international conference on industry-oriented management, economics and accounting studies, Tehran. (in persian)
39. Nakhai, K., & Ahmadnejad, A. (2020). Investigating the relationship between ownership structure and profit management in Tehran Stock Exchange. Research in Accounting and Economic Sciences, 4 (4 (14)), 33-41. (in persian)
40. Namazi, M., & Kermani, E. (2009). Investigating the Effects of Ownership Structure on The Performance of the Companies Accepted in the Tehran Stock Exchange. Accounting and Auditing Review, 15(4), 83-100. (in persian)
41. Nguyen, Q., Kim, M. H., & Ali, S. (2024). Corporate governance and earnings management: Evidence from Vietnamese listed firms. International Review of Economics & Finance, 89, 775-801.
42. Prawitt, D. F., Smith, J. L., & Wood, D. A. (2009). Internal audit quality and earnings management. The accounting review, 84(4), 1255-1280.
43. Salehi, M,, Oradi, J., & Salari Forg, Z. (2015). The effect of the existence of the audit committee and its characteristics on the delay of the audit report. Journal of accounting knowledge, 7(26),. 59-83. (in persian)
44. Salehi Kordabadi, S., & Yousefi, S. (2015). The effect of corporate governance on profit management (case study: insurance industry of Gilan province). International conference on change and transformation management, Isfahan University. (in persian)
45. Shams, M., Fooladi, M., & Farhadi, M. (2016). The Effect of Board Independency and Audit Quality on Earnings Management in Listed Companies in Tehran Stock Exchange. Journal of Iranian Accounting Review, 3(10), 61-80. doi: 10.22055/jiar.2016.12734. (in persian)
46. Shleifer, A., Vishny, R., (1997). A survey of corporate governance. Journal of Finance, 52, 737–783.
47. Sirait, Y. H., Bukit, R. B., & Kesuma, S. A. (2022). The Influence of Good Corporate Governance on Earning Management on Manufacturing Company Listed In Indonesia Stock Excahange. Jurnal Mantik, 6(3), 2882-2891.
48. Soltana, N., Harjinder, S., Vander, Z. (2014). Audit committee characteristics and audit report lag. Intarnational Journal of Auditing, 19, 57- 130.
49. Surjandari, D. A., Minanari, M., & Nurlaelawati, L. (2021). Good Corporate Governance, Leverage, Firm Size And Earning Management Evidence from Indonesia. International Journal of Commerce and Finance, 7(2), 165-183.
50. Tajvidi, E., & Ghaempanah, M. (2021). Audit Committee Characteristics and Earnings Management. Accounting and Auditing Research, 13(49), 155-174. doi: 10.22034/iaar.2021.131576. (in persian)
51. Teoh, S., Welch, I., & Wong, T. (1998). Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics, 50, 63–99.
52. Vaez S A. (2013). Impact of institutional ownership on accounting earnings management and how to limit its impact on the level of managerial ownership. Quarterly journal of modern accounting theories,3 (3), 77-96. (in persian)
53. Vakilifard, H. R. (2015). The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange. Accounting and Auditing Research, 7(26), 46-57. doi: 10.22034/iaar.2015.103905. (in persian)
54. Varnamkhasti, J. H. (2022). Studying the impact of corporate governance on earning management with the mediating role of financial leverage: Case study companies listed on the Tehran stock exchange. International Journal of Health Sciences, (III), 4094-4111.
55. Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9(3), 295-316.
56. Zalaghi, H., & Ghadami Mashhour, A. (2018). Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange. Empirical Studies in Financial Accounting, 15(58), 161-179. doi: 10.22054/qjma.2018.9430. (in persian)
