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 ...

Financial performance is the main benchmark in assessing whether or not company can be measured through financial each company. Measuring seen by two sides, from internal and external factors. According to IICG (Indonesian Institute of Corporate Governance) corporate governance a process structure that applied running company, with aim increasing value long term while it still paying attention ...

The purpose of the present paper is that of researching the impact of corporate governance on financial performance, on a sample of 3 companies (Tamin Petroleum & Petrochemical Investment Co., Persian Gulf Petrochemical Industries Company and Parsian Oil and Gas Development Group), mainly from the chemical industry area, listed at Tehran Stock Exchange index, during the period 2011-2016. In thi...

Purpose Negative disclosure tone in 10-K annual reports has economic consequences, yet relatively little is known about how it generated. Boards of directors play an important governance role with respect to mandatory disclosures and personally sign off on Form 10-K, leading us expect influence financial reporting narratives. This study investigates whether the negative firms' narrative report ...