Investigating the moderating role of ownership type public on the relationship between corporate governance mechanisms and earning management ( real or accrual) in companies accepted in the Tehran Stock Exchange.
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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

The company’s control mechanisms are a topic that has attracted attention of accounting researchers in recent decades due to increased financial scandals. The ultimate goal of the company’s control mechanisms is to protect the rights of the stockholders. These are the control mechanisms of the company that determine how and by whom the company is managed to protect the rights of the companies stockholders . The purpose of this study is that investigates the moderating role of ownership type (state) on the relationship between corporate governance mechanisms and earning management ( real, accrual) in the companies in Tehran Stock Exchange. . We was used multivariate regression analysis during period of 2009-2014 to investigate relationship between the company’s corporate governance mechanism and earning management in state companies . We find that among corporate governance mechanism only sizedirect has significant and negative relation on accrual earning management and outdirect has positive relation on accrual earning management. Percent of institutional owner has positive relation on real earning management. State ownership has positive and significant relation on real earning management but it does not effect on the accrual earning management. But size direct, out direct and owner concert has positive and significant relation on accrual earning management and institutional owner has negative and significant relation on accrual earning management in state companies.

Language:
Persian
Published:
Journal of "Empirical Research in Accounting ", Volume:9 Issue: 3, 2020
Pages:
115 to 137
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