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.
Earnings management corporate governance CEO change the modified Jones model
Bölüm | Derleme |
---|---|
Yazarlar | |
Yayımlanma Tarihi | 13 Mayıs 2015 |
Yayımlandığı Sayı | Yıl 2015 Cilt: 36 Sayı: 3 |