The effect of corporate governance on the relationship between earnings management and the level of information disclosure of companies listed on the Tehran Stock Exchange
The main purpose of this study is to investigate the effect of corporate governance on the relationship between earnings management and the level of information disclosure of companies listed on the Tehran Stock Exchange during the years 1390 to 1398. In this regard, earnings management as an independent variable and the level of information disclosure as a dependent variable the components of corporate governance (number of audit committee meetings, institutional ownership, board independence and board size) are also considered as moderators and the variables of financial leverage, company size and profitability are also considered as control variables. The statistical sample of the research is 159 companies. The research method is descriptive-correlation with applied approach. The method of data collection in the theoretical foundations section is the library method and, in the hypotheses, testing section is the method of documenting financial statements. In general, the method of testing hypotheses is the method of correlation and multiple regressions. The results showed that there is a significant inverse relationship between earnings management and the level of information disclosure and the components of corporate governance (except for the number of board meetings) weaken this relationship. The results related to control variables showed that there is an inverse and significant relationship between financial leverage and the level of information disclosure and the relationship between firm size and profitability with the level of information disclosure; It is direct and meaningful.
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