Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange
In this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran Stock Exchange. The survey selects 118 qualified...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2012-09-01
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| Series: | Management Science Letters |
| Subjects: | |
| Online Access: | http://www.growingscience.com/msl/Vol2/msl_2012_223.pdf |
| _version_ | 1828475781318180864 |
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| author | Hossein Panahian Hassan Ghodrati Majid Nazari |
| author_facet | Hossein Panahian Hassan Ghodrati Majid Nazari |
| author_sort | Hossein Panahian |
| collection | DOAJ |
| description | In this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran Stock Exchange. The survey selects 118 qualified stocks from this exchange and using a random technique chooses 42 firms. The study implements two linear regression techniques to estimate the first part of the information and then using structural equation modeling examines six hypotheses. Based on the results of this survey we can conclude that an increase on non-executive members positively influences on discretionary accruals quality and negatively influences innate accruals quality. Concentration of ownership ratio positively influences on discretionary accruals quality and negatively impacts on innate accruals quality. Finally, size of board of directors negatively impacts discretionary accruals quality and positively influences on innate accruals quality. |
| first_indexed | 2024-12-11T06:18:57Z |
| format | Article |
| id | doaj.art-08fae0ccb940483989c4534a530e515b |
| institution | Directory Open Access Journal |
| issn | 1923-9335 1923-9343 |
| language | English |
| last_indexed | 2024-12-11T06:18:57Z |
| publishDate | 2012-09-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Management Science Letters |
| spelling | doaj.art-08fae0ccb940483989c4534a530e515b2022-12-22T01:17:52ZengGrowing ScienceManagement Science Letters1923-93351923-93432012-09-012830233030Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock ExchangeHossein PanahianHassan GhodratiMajid NazariIn this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran Stock Exchange. The survey selects 118 qualified stocks from this exchange and using a random technique chooses 42 firms. The study implements two linear regression techniques to estimate the first part of the information and then using structural equation modeling examines six hypotheses. Based on the results of this survey we can conclude that an increase on non-executive members positively influences on discretionary accruals quality and negatively influences innate accruals quality. Concentration of ownership ratio positively influences on discretionary accruals quality and negatively impacts on innate accruals quality. Finally, size of board of directors negatively impacts discretionary accruals quality and positively influences on innate accruals quality.http://www.growingscience.com/msl/Vol2/msl_2012_223.pdfInnate and discretionary accruals qualityCorporate governanceTehran Stock ExchangeTransparency |
| spellingShingle | Hossein Panahian Hassan Ghodrati Majid Nazari Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange Management Science Letters Innate and discretionary accruals quality Corporate governance Tehran Stock Exchange Transparency |
| title | Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange |
| title_full | Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange |
| title_fullStr | Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange |
| title_full_unstemmed | Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange |
| title_short | Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange |
| title_sort | innate and discretionary accruals quality and corporate governance a case study of tehran stock exchange |
| topic | Innate and discretionary accruals quality Corporate governance Tehran Stock Exchange Transparency |
| url | http://www.growingscience.com/msl/Vol2/msl_2012_223.pdf |
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