جستجوی مقالات مرتبط با کلیدواژه « ownership percentage of board members » در نشریات گروه « حسابداری »

Firms that benefit from investment outcomes encourage managers to improve the quality of firm performance through the activity of firm profit manipulation. Also, good corporate governance can improve performance and long-term economic value for investors and shareholders. Based on this, the purpose of this research is to examine the relationship between information asymmetry and profit management with an emphasis on the dimensions of corporate governance. The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and 149 companies were selected as the research sample using the systematic elimination sampling method. The research period was between 1394 and 1401. To test the research hypotheses, multivariable linear regression was used with the help of Evoz software. The results of the research showed that there is a significant positive relationship between information asymmetry and earnings management, also the percentage of ownership of institutional shareholders and the percentage of ownership of the board members on the relationship showed a significant effect between information asymmetry and profit management.