Investigating the Relationship Between CEO tenure and earnings quality in Banks Listed in the Tehran Stock Exchange

kazem hakimi heydaranloo¹ abbas aflatooni²

1) Bu Ali Sina University accounting graduate student in Iran
2) Bu-Ali Sina University accounting Assistant Professor in Iran

IOI Code : XYCG-AEBAB
Publication : international conference of Management Elites(icme.ir)
Abstract :
    Abstract The effect of accounting profit on the decisions of users, put it in the spotlight And cause various issues raised in relation to the profit figure. One of the topics that has attracted much attention in recent times is earnings quality issues. Quality of Earnings is an issue that in recent years the company has become the focus of attention in assessing the financial performance. As well as investors looking for profitable activities and Trying to maximize the benefit they have the necessary quality. On the other hand CEO tenure, A factor that is expected have an impact to improve the quality of information disclosed by the company, including information about earnings quality. The aim of this study is Investigating the Relationship Between CEO tenure and earnings quality in Banks Listed in the Tehran Stock Exchange. The results of the study showed a meaningful negative relationship between CEO tenure and earnings quality.

Keywords : ceo tenure earnings quality banks listed in the tehran stock exchange