The Role of Real Profit Management on the Relationship Between Disclosure and Financial Performance with an Emphasis on the Independence of the Board of Directors of Dompanies Listed on the Tehran Stock Exchange

The present research is conducted analytically and quantitatively based on the financial data of the companies accepted in Tehran Stock Exchange. In this chapter, the data needed to test the research hypotheses are collected and used as a source for analysis. Descriptive and inferential statistics are used to interpret and analyze the data. In this study, a significant relationship between disclosure and asset returns has been investigated. It also explains the impact of the independence of the board on the relationship between disclosure and return on assets and the return on ordinary and adjusted equity. Based on the research methodology and process in the previous chapter, this chapter analyzes the relationships between research variables and data descriptions. To analyze the research findings, the data of 80companies from the industry accepted in the stock exchange for the period of 6 years from1390 to 1395 were investigated (based on the panel data, the number of observations was 480 years / Company has been). In order to answer the original question and to achieve the goals, the researcher has interpreted the findings. Then, on testing the hypotheses, using the multivariate regression models based on panel data, the judgment has been made. . In the following, after describing the statistical data, we examine the normality of the variables, determine the type of regression patterns of the models, review the preconditions of regression and then evaluate the models of the hypotheses.