heidary Surshjani, zahra

[ 1 ] - CEO power and earnings announcement tone with emphasis on the role of board oversight

The value of earnings reporting depends on the information it provides to the capital market. In the meantime, managers with the power and control of the situation interfere not only in quantity but also in the quality of reporting, so they declare profit in a more positive tone. However, supervisory management leads to protecting shareholder interests and reducing agency problems, limiting the...