Investigating the effect of board characteristics on the risk of profit forecast error
One of the most important issues in accounting, which has long maintained its special place in theoretical discussions, is profit. In different periods from the beginning of empirical accounting research, which has always been studied based on positive scientific methodology, the usefulness of profit-related information and profit is one of the most important factors influencing economic decisions. Therefore, the purpose of this study is to investigate the effect of board characteristics on the risk of profit forecast error of companies listed on the Tehran Stock Exchange during the years 1393 to 1397 with a sample of 155 companies. To test the hypothesis, multivariate linear regression and hybrid data were used using the generalized least squares model. The results of testing the hypotheses showed that the size of the board and the duality of the CEO have a significant and inverse relationship with the risk prediction error, but the independence of the board according to the test results showed that it has a significant and direct relationship with the risk prediction error. The general state of the board characteristics has a significant effect on the profit error risk forecast.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.