Board of Directors and General Manager Role in Organization Governance and Attention to Board of Directors’ Characteristics Components

Internal Audit, Board of Directors and Financial Reporting Quality

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

CEO Emotional Intelligence and Board of Directors Efficiency

This article deals with the relationship existing between the emotional aspect and decision-making processes. More specifically, it examines the links between emotional intelligence, decision biases and effectiveness of the governance mechanisms. The primary purposes of this article are to: consider emotional intelligence like new research ideas that make important contributions to society; off...

Corporate Governance , Board of Directors , and Firm Performance

Examining the Relationship between Social Responsibility and Disclosure of Remuneration Paid to Board of Directors

companies' continuity, because all companies have some relations with the society;Therefore, the society provides long-term survival of the company.In this way, companies in addition to economic responsibility, must take responsibilityof social issues. Therefore, with respect to corporate social responsibility andits revelations, the current paper examines the relationship between social respon...

The Effect of the Characteristics of Board of Directors on Real Earnings Management

The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...