بررسي تاثير حاكميت شركتي بر كيفيت سود در بورس اوراق بهادار تهران

A Review Influence of Corporate Governance on Earning Quality in TSE Companies

In recent years, corporate governance is discussed as an effective strategy in increment the financial reporting quality and results the various experimental researchers shows that ideal corporate governance causes to enhancement the earning quality. This paper (study) evaluates the effect of corporate governance on the earning quality in the accepted corporates in Tehran stock exchange hall during years: 1383- 1387,too.There is some corporate governance mechanisms which is measured in this research consists of: percent of the institutional shareholders ownership, block numbers of the main shareholders ,percent of the unbond managers in the broad of managers unavailability the managing director (general director)as manager or assistant manager the broad of managers and auditor size is independent. These research results shows which there is a positive correlation between percent of the institutional shareholders ownership, block numbers of the main shareholders, percent of the unbond managers in the broad of managers, unavailability the companyʹs managing director (general director) as manager or assistant manager the broad of managers and auditor size is independent and (with) earning quality.