The Relationship between Earing Quality and Some Aspects of Corporate Governance

Subject Areas :

Aziz Gord ¹ , Reza Heydarian Chali ² , Hamid Sayeed Jarahi ³

1 - استادیار دانشگاه پیام نور
2 - کارشناس ارشد حسابداری
3 - کارشناس ارشد حسابداری

Received: 2015-05-09 Accepted : 2015-05-09 Published : 2012-11-21

Keywords: Corporate governance, Earning quality,

Abstract :

The purpose of this study is testing the relation between earning quality as a dependent variable and corporate governance as an independent variable. Earning quality is a relative concept. In this research for measuring earning quality among different measures We adopt a total accruals (TACC) measure of earnings quality. we divide accruals into three categories: current operating accruals (WC)، non-current operating accruals (NCO)، and financing accruals (FIN). 374 financial statement 81 companies companies listed in Tehran stock Exchange were chosem. In a period of 5 years ( 1383 to1387) by regressing method،the relation of variable was analyzed. The research results show that there isnot a positive (negative) relation between the ratio of cash flows operation to operation earning (earning quality) and inst& outdir (corporate governance).so The research results show that there is a negative small relation between the ratio of cash flows operation to operation earning (earning quality) and chrcho(corporate governance).