The relationship between corporate governance mechanisms and credibility of reported earnings

This study investigated the relationship between corporate governance mechanisms¡ and credibility of reported earnings and relationship of this mechanisms with opportunistic management of listed companies earnings¡ in Tehran Stock Exchange and even credits of listed earnings of companies with corporate governance mechanisms in the companies are evaluated. In this research ¡ 110 companies listed in Tehran Stock Exchange for 7 years from 1385 to 1391 were reviewed. The hypothesis is based on data fusion ¡ hybrid tested and statistical analysis software carried out by Eviews6. Corporate governance mechanisms in this study are: Dominated by institutional investors, public ownership, ownership concentration, board independence, audit authority and the reliability of reported profits with restatement of earnings reports and opportunistic earnings management measure retention. The results of this study to control variables of firm size, return on assets, leverage Mai, systemic risk and the ratio of market value to book value of equity is used as a control variable. These studies in terms of research methodology Ex-post-fact (correlation) studies among and the target applications are included in the research. There is no relationship between corporate governance mechanisms and the level of providing the listed earnings and between these mechanisms and opportunistic
management of earnings except of independence of board of directors members.