Hamid Reza Rezaei; Mahdi Vassei Chaharmahali; Malihe Navaee Seyedeh; Fatemeh Mortazavian
Volume 4, Issue 4 , October 2015, , Pages 308-316
Abstract
Investors are willing to devote their resources to companies with excellent performance and one of the criteria of productivity for the company is profitability. Investor's over emphasize on the profitability reminds that market ignore other indicators of performance. But managers are able to influence ...
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Investors are willing to devote their resources to companies with excellent performance and one of the criteria of productivity for the company is profitability. Investor's over emphasize on the profitability reminds that market ignore other indicators of performance. But managers are able to influence on this criterion. Therefore, the quality of the corporate earnings is affected by reports and managers discretion and their ability .Thus, understanding the managers' ability and its application in corporate monitoring, would be effective in economical decisions for the investors. Nevertheless, a professional management is usually complicated and they require a set of specific capability and capacities. Also, companies try to hire qualified managers, in order to achieve higher profitability. Hence, most of the investors prefer to devote their resources to corporate with higher quality of profitability and therefore, according to the importance of prices and manager's earnings investigation on the relationship between management productivity and quality of the profitability is essential for both decision makers and the Board of Directors.
Fahimeh Mazloum ardakani; Mahmoud MoeinAddin; Shahnaz Nayebzadeh
Volume 3, Issue 2 , April 2014, , Pages 146-154
Abstract
The main objective of this study was to investigate the relationship between corporate governance mechanisms and earning quality. In this study, the size of board of directors, number of non-bound managers in the board and institutional investors are used as corporate governance system mechanisms. Earning ...
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The main objective of this study was to investigate the relationship between corporate governance mechanisms and earning quality. In this study, the size of board of directors, number of non-bound managers in the board and institutional investors are used as corporate governance system mechanisms. Earning quality is also measured based on the relationship between earnings and accruals. Required data collected from the selected sample including 90 companies listed in Tehran Stock Exchange from 2008 to 2012. Hypotheses' testing was conducted using multiple regression and Eviews software. The overall result of the study shows that there is a significant relationship between corporate governance and earnings quality.
