Real and Accruals Earnings Management Practices, Board Composition and Earnings Persistence

Earnings Persistence indicates the stability and durability of Earnings. From the investors' point of view, durable and stable Earnings are desirable because of their continuity and have a significant contribution to the long-term sustainability of a company and the effectiveness of the financial market. The purpose of this study is to investigate the relationship between Real and Accruals Earnings Management Practices and the composition of the board with Earnings Persistence. The information required for this research is taken from the financial statements of 142 companies in the period 1391-1399. The research is applied research in terms of purpose type and the research method is correlation in nature and content and logistical statistical analysis has been used to analyze the research hypothesis. The results of testing the hypotheses showed that there is a significant and negative relationship between Accruals Earnings Management and Earnings Persistence; there is also a positive and significant relationship between board independence and Earnings Persistence. But the results showed that the relationship between actual earnings management and board size with Earnings Persistence was not significant.