Nonlinear relationship between financial development and governance, considering the role of economic growth in the stock market
Favorite corporate governance is targeted at the economic enterprise healthy life in long time. Therefore, it is going to protect stockholders' interest against organizations management. This research study aims at investigating the effect of some corporate governance aspects such as board structure, ownership structure and institutional investors on earning management. Therefore, data were gathered from 91 accepted companies in Tehran stock exchange from 2016 to 2020. Employing Jones's modified cross sectional model, the researcher used discretionary accruals as an index for measuring earning management in companies. Research hypotheses were test by one-variable analysis of regression and Pearson correlation test. The results indicated that there is no significant correlation between board structure and earning management but there is significant positive correlation between ownership structure and institutional investors.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
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