Studying the effect of corporate governance on awareness of accounting profit for companies accepted in Tehran Stock Exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2015, Vol 9, Issue 11
Abstract
This paper aims at examining the relationship between corporate governance and awareness of accounting profit for companies accepted in Tehran Stock Exchange. This research has some variables including management ownership, institutional ownership, the number of non-obligated board of directors, and accounting profit. This research is a correlation analytical-experimental study, and from the aim viewpoint it's an applied research. In this study, the data has been used in order to test the hypotheses and performing the research models from all the companies accepted in Tehran Stock Exchange; moreover the systematic removal method is applied for sampling. The research lasts for four years from 2009 through 2013. The calculations have been done by reviews8 software. Research findings indicate that there isn't any significant relationship between management ownership or institutional ownership and awareness of accounting profit, but there is a significant correlation between the size of board of directors and awareness of accounting profit.
Authors and Affiliations
Mahsa Mostafavi| Department of Accounting and Mangment, hamedan branch, islamic Azad University, Hamedan, iran, email: mahsa mostafavi896@gmail.com, Mahdi Yaghoubi| Department of Accounting and Mangment, hamedan branch, islamic Azad University, Hamedan, iran
Keywords
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