The effect of bourd composition on the content and quality of earnings in

The ingoing research aims to evaluate the impact of board composition on quality ofth e information content and earnings quality in companies listed in Tehran Stock Exchange. Population of the study constitutes listed in Tehran Stock Exchange so that given the sampling conditions, number of 67companiesover the years2006 to2012were selected.To test hypotheses, the statisticalmethodso calledcross-sectionalalgorithm was used. The results showed that increased size of boards lowers earning information content. However,an increased number ofoutsideboardmembersimprove it accordingly. The resultsshowedthatas proportion ofoutsideboardmembers increases,it 28 increasesearningtimelinessbad newsforecasts.but the opposite is true as for good news. Also results indicated that the larger number of outside Keywords: