بررسي رابطه بين حاكميت شركتي وساختارمالكيت با مديريت سود دربورس اوراق بهادار تهران

Examine the relationship between corporate governance and ownership structure on earnings management of listed companies in Tehran stock exchange

يكي ازنقش هاي حاكميت شركتي كاهش تضاد منافع بين سهامداران و مديران است. نقش حاكميت شركتي زماني مفيد تر است كه مديران از منافع سهامداران منحرف مي شوند.نمونه اي از انحراف از منافع سهامداران مديريت سود از طريق اقلام تعهدي است .حاكميت شركتي احتمالا وقوع مديريت سود را كاهش مي دهد و احتمالا درك سرمايه گذاران را از اعتبار عملكرد شركتها كه بوسيله سودها در شرايط مديريت سود ارزيابي مي شود را بهبود مي بخشند. هدف اصلي اين پژوهش بررسي رابطه بين حاكميت شركتي و ساختار مالكيت با مديريت سود مي باشد و متغيرهاي كنترلي تحقيق عبارتند از: اندازه، بازده دارايي ها.

One of the main aims of corporate governance is reduction in the interest differences between shareholders and managements of the company. Corporate governance is more important when the management differ from the shareholders interests. A sample of shareholdersʹ interest difference is through profitʹs management by the accruals. Corporate governance most probably reduces the interest management and probably improves the financers understanding of the companyʹs activities which are evaluated by the interest of managementsʹ conditions. The main aim of this project is to analyze relationship between corporate governance and ownership structure with the interest management and the controlling variables in this research are: size, finance yield.