Investigating the Effect of Corporate Governance and Social Responsibility on the Relationship between Earnings Management and Board Compensation in Firms Listed on the Tehran Stock Exchange (مقاله پژوهشی دانشگاه آزاد)
درجه علمی: علمی-پژوهشی (دانشگاه آزاد)
منبع:
Journal of Emerging Technologies in Accounting, Auditing and Finance,Vol. 1, No 4, Winter 2023
حوزههای تخصصی:
شماره صفحات:
۵۷-۷۲
دریافت مقاله
تعداد دانلود :
۱۰
آرشیو
چکیده
Objectives: The purpose of this research is to examine the relationship between the board of directors' compensation and earnings management in companies listed on the Tehran Stock Exchange. The moderating effects of corporate governance and social responsibility are also examined. Design/methodology/approach: To measure corporate governance, criteria such as ownership concentration, institutional investors, and the presence of internal auditors are utilized. Earnings management is measured using Jones' modified model (1991), and accountability is assessed by using a checklist. The statistical population for this research includes 147 firms over 8 years from 2012 to 2019. Research hypotheses are tested using multiple regressions based on the panel data method. Results: The findings indicate a positive and significant relationship between earnings management and Board compensation. Additionally, the company’s social responsibility, ownership concentration, institutional investors, and internal auditors influence the relationship between earnings management and board compensation. Innovation: This research examines the relationship between earnings management and board compensation, while also considering the moderating role of corporate governance and social responsibility in firms listed on the Tehran Stock Exchange. This study aims to contribute by providing new evidence to existing research and enriching the theoretical foundations in the field of earnings management relationships.تبلیغات
