The investigation of relationship between board characteristics and earnings management information disclosure quality of listed companies in Tehran Stock Exchange

maryam movahedi¹

1) Master of Accounting from the shahid Chamran campus

IOI Code : XYCK-AEECA
Publication : International Conference on Management and Humanities(icmhconf.com)
Abstract :
    Abstract Today, few people can afford to ignore the importance of transparency in financial reporting, as shareholders and creditors of your investment decisions are based on financial information companies. To measure the quality of the scoring by the Securities and Exchange company and the size of Earnings management of discretionary accruals calculated using the modified Jones model is used. The main goal of this paper is to The investigation of relationship between board characteristics and earnings management information disclosure quality of listed companies in Tehran Stock Exchange .Research data was analyzed using population of 140 listed companies in Tehran Stock Exchange for the period of 2007-2013 by applying combination method of all data (pooled data) and ordinary least squares regression (OLS). The research results indicated that these mechanisms have significant positive correlation with the quality of the disclosure. Separation of responsibility between the Chairman and CEO of disclosure quality has a positive relationship was observed. The results indicate that firms with higher disclosure quality, lower profit management.

Keywords : earnings management board independence board size ownership management