Investigating the relationship between expertise of CEO and expertise of CEO with earnings management of accepted companies in stock exchange of Tehran
Journal Title: Journal of Biodiversity and Environmental Sciences (JBES) - Year 2015, Vol 6, Issue 6
Abstract
Earning is the final result of economic activities and accounting processes, affected by different trends exerted by the managers of the companies. They try to change their financial earnings via different accounting methods. This study aims to investigating the relationship between mechanisms of corporate governance and company size with earning management of accepted companies in Stock Exchange of Tehran. Dependent variable includes discretionary accruals for measuring earning management, financial expertise of CEO is independent variable. Variables of financial leverage and systematic risk are control variables. Statistical population of the study includes all accepted companies in Stock Exchange of Tehran. Using systematic omission method, statistical sample of the study includes 91 companies in Stock Exchange of Tehran, active from 2003-2013. To gather information, in theoretical section, library method and for hypothesis test, studying financial statements of accepted companies in Stock Exchange of Tehran was utilized. To analyze data, correlation method and multiple regressions were used. The results showed that financial expertise of CEO, and have a negative and significant correlation with earning management.
Authors and Affiliations
Khosro Faghani Makrani, Maryam Amoei
Keywords
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