List of Articles Board Composition

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  1 - The presentation of the impact assessment pattern of Corporate Governance mechanisms on the Earnings Management in Tehran Stock Exchange
  فریدون رهنمای رودپشتی فرشاد هیبتی قدرت اله طالب نیا سیدعلی نبوی چاشمی
  The role of corporate governance is to reduce the divergence of interests betweenshareholders and managers. The role of corporate governance is more useful whenmanagers have an incentive to deviate from shareholders’ interests. One example ofmanagement’s dev More

  The role of corporate governance is to reduce the divergence of interests betweenshareholders and managers. The role of corporate governance is more useful whenmanagers have an incentive to deviate from shareholders’ interests. One example ofmanagement’s deviation from shareholders’ interests is the management of earningsthrough the use of accounting accruals. Corporate governance is likely to reduce theincidence of earnings management. Corporate governance is also likely to improveinvestors’ perception of the reliability of a firm’s performance, as measured by theearnings, in situations of earnings management. Prior studies show different results ofthe association between corporate governance mechanisms and earnings management.The primary objective of this dissertation is to examine the association betweencorporate governance internal mechanisms (ownership concentration, boardindependence, CEO dominance and board size) and external mechanism (institutionalshareholders) and earnings management. Firm size and leverage are control variables.The population used in this study comprises firms listed on the Tehran StockExchange (TSE) between 2004 and 2008, the sample comprises 196 firms. Panel Datamethod is employed as technique to estimate the model. Also, hypotheses examinedin different industries. I find that firms with higher ownership concentration and boardindependence manage earnings less, while firms with higher institutional holdingsmanage earnings more, but No evidence of significant association was found betweenthe existence of CEO-Chairman duality and earnings management. This study alsofound a positive significant association between firm size and leverage and earningsmanagement. Manuscript profile
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  2 - Identify the required features of the board of directors in state-owned banks
  Yousef Mobini Dehkordi Mohammadreza Dalvi Isfahani Alireza Shirvani Jowzadani Abdolmajid Abdolbaghi Ataabadi
  Selection of members of the Board of Directors should be transparent, perspicuous, and based on an assessment of a variety of skills, competencies, experiences, and structure. Therefore the purpose of this research is to identify the required characteristics of board me More

  Selection of members of the Board of Directors should be transparent, perspicuous, and based on an assessment of a variety of skills, competencies, experiences, and structure. Therefore the purpose of this research is to identify the required characteristics of board members in state-owned banks. The nature of this exploratory research with an inductive approach and its philosophy is a developmentally oriented interpretation. Hence for this purpose, the qualitative method of data theory was used. Also statistical population was professors familiar with the field of finance, economics and management. Thus a combination of purposeful judgment and snowball method were also used to select the sample. Research data were collected from semi-structured interviews with twelve university professors. As a result of analyzing research data by open, axial and selective coding method, variables of size, composition and criterion of board selection were extracted as main features required of board members in state-owned banks. Manuscript profile