Effect of Corporate Governance on Relationship between Accounting Conservational and Earning of Quality on Tehran Stock Exchange

Quality of earnings is one of the information that influences stakeholders in making decisions about the company in question. To analysis the quality of earnings revealed by the company, it is important to know the determinants of quality of earnings. The purpose of this study was to empirically examine the effect of accounting conservatism on quality of earnings and to examine the moderating effects of corporate governance on relationship between accounting conservatism and quality of earnings.The sample of the research consists of 114 companies during the period 2012 – 2018. The attribute of Corporate Governance was included managerial ownership, Independent commissioners and audit committee. From This research includes correlational research and is quantitative. Hypothesis testing is carried out using the multiple linear regression analysis. The results show that there is a significant and negative relationship between accounting conservatism and quality of earnings. Managerial ownership as a moderating variable has not a significant effect on relationship between accounting conservatism and quality of earnings. But Independent commissioners and audit committees as moderating variables have a significant effect on the Relationship of accounting conservatism to quality of earnings.