Examining the Effect of Interlocked Director Board on Disclosure Level and the Quality of Earnings among the Firms Listed In Tehran Stock Exchanges
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2016, Vol 10, Issue 3
Abstract
The aim of the present study is to examine the relationship between the joint members in board of director and disclosure level dealing with quality if earnings, performance of firm and tax avoidance among the firms listed in Tehran Stock Exchanges. To do so, the data related to 40 listed firms were extracted for the years 2008 to 2013. To examine the hypotheses, multivariate regression model was used. The findings indicate that there is a reverse relationship between the existence of interlocked director board and disclosure level. Also, it was found that there is a direct and significant relationship between earnings quality and performance of firm; however, no relationship was found between interlocked director board and tax avoidance.
Authors and Affiliations
Zeinab Javanshirinejad| Department of Accounting, Malekan Branch, Islamic Azad University, Malekan, Iran, Mehdi Aghabeigi*| Department of Accounting, Malekan Branch, Islamic Azad University, Malekan, Iran, email: mab.mehdi@yahoo.com
Keywords
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