Examine the relationship between corporate governance and ownership structure on earnings management of listed companies in Tehran stock exchange

Abstract:
One of the main aims of corporate governance is reduction in the interest differences between shareholders and managements of the company. Corporate governance is more important when the management differ from the shareholders interests. A sample of shareholder's interest difference is through profit's management by the accruals. Corporate governance most probably reduces the interest management and probably improves the financers understanding of the company's activities which are evaluated by the interest of management's conditions. The main aim of this project is to analyze relationship between corporate governance and ownership structure with the interest management and the controlling variables in this research are: size, finance yield.
Language:
Persian
Published:
Accounting Research, Volume:7 Issue: 28, 2016
Page:
100
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