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The Study of the Effect of Corporate Governance on Profit Management of the Accepted Companies in Tehran Stock Exchange

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  • Masoud Taherinia
  • Ehsan Zeynivand

Abstract

We studied the effect of corporate governance discipline on profit management of the accepted companies in the Stock Exchange of Tehran. The required data has been collected from a sample including120 companies accepted in the Stock Exchange of Tehran in the period of 2008 to2013. In this research, based on data types and statistical analysis methods, we have used combined data method and pooled regression analysis along with panel data. The results showed that there is a significant negative relation between characteristics of corporate governance discipline and profit management.

Suggested Citation

  • Masoud Taherinia & Ehsan Zeynivand, 2016. "The Study of the Effect of Corporate Governance on Profit Management of the Accepted Companies in Tehran Stock Exchange," Modern Applied Science, Canadian Center of Science and Education, vol. 10(12), pages 1-48, December.
    • Handle: RePEc:ibn:masjnl:v:10:y:2016:i:12:p:48
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    References listed on IDEAS

    as
    1. Jui‐Chin Chang & Huey‐Lian Sun, 2010. "Does the disclosure of corporate governance structures affect firms' earnings quality?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 9(3), pages 212-243, August.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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