A Review Influence of Corporate Governance on Earning Quality in TSE Companies

Subject Areas : Management Accounting

دکتر علی  اسماعیل زاده مقری ¹ (ندارد)
دکتر محمد  جلیلی ² (ندارد)
عباس  زند عباس آبادی ³ (ندارد)

Received: 2010-07-06 Accepted : 2011-01-20 Published : 2010-12-22

Keywords: Corporate Governance (Mechanis, Earning Quality, Discretionary Accruals,

Abstract :

In recent years, corporate governance is discussed as an effective strategy inincrement the financial reporting quality and results the various experimentalresearchers shows that ideal corporate governance causes to enhancement the earningquality. This paper (study) evaluates the effect of corporate governance on the earningquality in the accepted corporates in Tehran stock exchange hall during years:1383-1387,too.There is some corporate governance mechanisms which is measured in thisresearch consists of: percent of the institutional shareholders ownership, blocknumbers of the main shareholders ,percent of the unbond managers in the broad ofmanagers ,unavailability the managing director (general director)as manager orassistant manager the broad of managers and auditor size is independent. Theseresearch results shows which there is a positive correlation between percent of theinstitutional shareholders ownership, block numbers of the main shareholders, percentof the unbond managers in the broad of managers, unavailability the company'smanaging director (general director) as manager or assistant manager the broad ofmanagers and auditor size is independent and (with) earning quality.