Title of article
The Relationship between the Tenure, the Power and Diligence of the CEO with Real Earnings Management
Author/Authors
Khani ، Zabiholah Department of Accounting - Islamic Azad University, Fasa Branch , Rajabdorri ، Hossein Department of Accounting - Islamic Azad University, Bandar Abbas Branch , Sadri ، Neda Department of Accounting - Islamic Azad University, Fasa Branch
From page
129
To page
145
Abstract
The purpose of this study was to investigate the relationship between CEO’s (Chief Executive Officer) tenure, power and diligence with the management of earnings in companies admitted to Tehran Stock Exchange. This research is applied and includes 131 companies listed in Tehran Stock Exchange between 2013 and 2017. This research was tested in three hypotheses using multi variate regression in Eviwes software version 9. The findings of three hypotheses showed that among the independent and controlling variables, between CEO tenure (negative and significant), CEO’s (positive and significant), CEO’s diligence (negative and significant), market value to book value (negative and significant), the return on assets (negative and significant), and the size of the audit firm (negative and significant) have a meaningful relationship with real earnings management. As a result, it is imperative that managers and investors focus on this issue in order to see better management and investment.
Keywords
CEO’s Tenure , CEO s Power , CEO s Diligence , Real Earnings Management
Journal title
International Journal of Management,Accounting and Economics(IJMAE)
Journal title
International Journal of Management,Accounting and Economics(IJMAE)
Record number
2593134
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