Accounting and Auditing Research

Accounting and Auditing Research

Examine the relationship between corporate governance and ownership structure on earnings management of listed companies in Tehran stock exchange

Document Type : Original Article

Authors
Soheila Mahdavi
Zohreh Taghavi
10.22034/iaar.2015.103785
Abstract
One of the main aims of corporate governance is reduction in the interest differences between shareholders and managements of the company. Corporate governance is more important when the management differ from the shareholders interests. A sample of shareholders' interest difference is through profit's management by the accruals. Corporate governance most probably reduces the interest management and probably improves the financers understanding of the company's activities which are evaluated by the interest of managements' conditions. The main aim of this project is to analyze relationship between corporate governance and ownership structure with the interest management and the controlling variables in this research are: size, finance yield.
Keywords
corporate governance
profite management
sakhtarmakyt
Accounting and Auditing Research
Volume 7, Issue 28
Winter 2016
Pages 100-120