The ingoing research aims to evaluate the impact of board composition on quality of the information content and earnings quality in companies listed in Tehran Stock Exchange. Population of the study constitutes listed in Tehran Stock Exchange so that given the sampling conditions, number of 67 companies over the years 2006 to 2012 were selected. To test hypotheses, the statistical method so called cross-sectional algorithm was used. The results showed that increased size of boards lowers earning information content. However, an increased number of outside board members improve it accordingly. The results showed that as proportion of outside board members increases, it increases earning timeliness bad news forecasts.but the opposite is true as for good news. Also results indicated that the larger number of outside
Vali Pour, H., & Dolat Khah, A. (2016). The effect of bourd composition on the content and quality of earnings in acceptable companies in stock exchange of Tehran. Accounting and Auditing Research, 8(29), 80-97. doi: 10.22034/iaar.2016.99192
MLA
Hashem Vali Pour; Azadeh Dolat Khah. "The effect of bourd composition on the content and quality of earnings in acceptable companies in stock exchange of Tehran". Accounting and Auditing Research, 8, 29, 2016, 80-97. doi: 10.22034/iaar.2016.99192
HARVARD
Vali Pour, H., Dolat Khah, A. (2016). 'The effect of bourd composition on the content and quality of earnings in acceptable companies in stock exchange of Tehran', Accounting and Auditing Research, 8(29), pp. 80-97. doi: 10.22034/iaar.2016.99192
VANCOUVER
Vali Pour, H., Dolat Khah, A. The effect of bourd composition on the content and quality of earnings in acceptable companies in stock exchange of Tehran. Accounting and Auditing Research, 2016; 8(29): 80-97. doi: 10.22034/iaar.2016.99192
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