The role of Chief Executive Officer (CEO) in Corporate Governance and Earnings Management

Home Page
About
Submit A Journal
Submit A Conference
Submit Paper/Book
- Submit a Preprint
- Submit a Book
Contact

Cumhuriyet Üniversitesi Fen-Edebiyat Fakültesi Fen Bilimleri Dergisi
Volume:36 Issue:3
The role of Chief Executive Officer (CEO) in Corporate Governance and Earnings Management

The role of Chief Executive Officer (CEO) in Corporate Governance and Earnings Management

Authors : Maryam MOKARAMİ, Zeinab MOTEFARRES, İman ABADİ HENDİJANİ

Pages : 310-322

View : 45 | Download : 19

Publication Date : 2015-05-13

Article Type : Review Paper

Abstract :Abstract. This research was conducted to provide evidence on the effect of CEO change and CEO’s tenure along on earnings management. Hence, a sample composed of 108 companies listed on Tehran Stock Exchange was selected and evaluated during a period of 9 years (2004-2012). To test hypotheses, the approach of combined data was used. In this research, using the modified Jones model, discretionary accruals were estimated. The results indicated that there was a positive and significant relationship between the CEO change and earnings management. They are also indicative of a negative and significant relationship between the CEO’s tenure and earnings management.
Keywords : Earnings management, corporate governance, CEO change, the modified Jones model

ORIGINAL ARTICLE URL

* There may have been changes in the journal, article,conference, book, preprint etc. informations. Therefore, it would be appropriate to follow the information on the official page of the source. The information here is shared for informational purposes. IAD is not responsible for incorrect or missing information.