Analyzing the Impact of Board Characteristics on Earnings Information Content and Financing Activities

Behnoosh Hedayatnia¹

1) M.A of Accounting, Dam.C., Islamic Azad University, Damavand, Iran (Corresponding Author).

IOI Code : AAHC-ABKDBH
Publication : National Conference on Management, Commercialization, Knowledge-Based Economy and Investment for Production(impeb.ir)
Abstract :
    The present study analyzes the relationship between board of directors characteristics and the informational content of earnings and financing activities in companies listed on the Tehran Stock Exchange. To this end, data from 121 companies listed on the Tehran Stock Exchange over a ten-year period from the beginning of 2015 to the end of 2024 were extracted, research variables were calculated, and necessary statistical tests were performed. The research method of this study is descriptive-correlative, and its design is experimental, using an ex-post facto approach. To test the research hypotheses, multiple linear regression was employed, utilizing statistical and econometric methods to examine and test the hypotheses. The findings of the study indicate that: there is no significant relationship between board size and the informational content of earnings; there is no significant relationship between board independence and the informational content of earnings; there is a positive and significant relationship between CEO duality and the informational content of earnings; there is a negative and significant relationship between board size and financing activities; there is no significant relationship between board independence and financing activities; there is a negative and significant relationship between CEO duality and financing activities.

Keywords : board of directors characteristics informational content of earnings financing activities