The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange
In recent decades due to financial scandals, corporate governance has received special attention in the field of accounting. The transaction with related parties is of the usual features of current activities. So this study was to evaluate the effect of corporate governance quality index on limiting...
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| Format: | Article |
| Language: | fas |
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Alzahra University
2017-05-01
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| Series: | راهبرد مدیریت مالی |
| Subjects: | |
| Online Access: | http://jfm.alzahra.ac.ir/article_2790_67c0453b3f82120d20b5e6d12fb4ad59.pdf |
| _version_ | 1819228499239501824 |
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| author | Abdol Majid Jalae Akbar Rahimipoor Hedyeh Mir Mahmood Jamalzade |
| author_facet | Abdol Majid Jalae Akbar Rahimipoor Hedyeh Mir Mahmood Jamalzade |
| author_sort | Abdol Majid Jalae |
| collection | DOAJ |
| description | In recent decades due to financial scandals, corporate governance has received special attention in the field of accounting. The transaction with related parties is of the usual features of current activities. So this study was to evaluate the effect of corporate governance quality index on limiting earning management using unusual transactions with related parties in 70 companies listed in Tehran Stock Exchange during the period 2010-2015. The results of the data analysis showed that corporate governance has significant effects on unusual transactions with related parties. This result shows the importance of corporate governance and efforts to improve it and help improve earning management. |
| first_indexed | 2024-12-23T10:58:15Z |
| format | Article |
| id | doaj.art-08073672c6cb47d68cedbf37ca00d26e |
| institution | Directory Open Access Journal |
| issn | 2345-3214 2538-1962 |
| language | fas |
| last_indexed | 2024-12-23T10:58:15Z |
| publishDate | 2017-05-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | راهبرد مدیریت مالی |
| spelling | doaj.art-08073672c6cb47d68cedbf37ca00d26e2022-12-21T17:49:43ZfasAlzahra Universityراهبرد مدیریت مالی2345-32142538-19622017-05-015112710.22051/jfm.2017.12187.11702790The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock ExchangeAbdol Majid Jalae0Akbar Rahimipoor1Hedyeh Mir2Mahmood Jamalzade3shahid bahonar universityislamic azad university of sirjanislamic azad university of sirjanislamic azad university of rafsanjanIn recent decades due to financial scandals, corporate governance has received special attention in the field of accounting. The transaction with related parties is of the usual features of current activities. So this study was to evaluate the effect of corporate governance quality index on limiting earning management using unusual transactions with related parties in 70 companies listed in Tehran Stock Exchange during the period 2010-2015. The results of the data analysis showed that corporate governance has significant effects on unusual transactions with related parties. This result shows the importance of corporate governance and efforts to improve it and help improve earning management.http://jfm.alzahra.ac.ir/article_2790_67c0453b3f82120d20b5e6d12fb4ad59.pdfCorporate GovernanceEarnings ManagementUnusual Transactions with Related Parties |
| spellingShingle | Abdol Majid Jalae Akbar Rahimipoor Hedyeh Mir Mahmood Jamalzade The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange راهبرد مدیریت مالی Corporate Governance Earnings Management Unusual Transactions with Related Parties |
| title | The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange |
| title_full | The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange |
| title_fullStr | The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange |
| title_full_unstemmed | The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange |
| title_short | The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange |
| title_sort | effect of corporate governance quality index on limiting earning management using unusual transactions with related parties in listed companies in tehran stock exchange |
| topic | Corporate Governance Earnings Management Unusual Transactions with Related Parties |
| url | http://jfm.alzahra.ac.ir/article_2790_67c0453b3f82120d20b5e6d12fb4ad59.pdf |
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