نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی کارشناسی ارشد دانشگاه آزاد اسلامی واحد اصفهان، ایران
2 استادیار اقتصاد، دانشگاه اصفهان، ایران
3 استادیار گروه حسابداری دانشگاه اصفهان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Because of agency problems, corporates managers may not apply the corporate resources in the direction of shareholders benefits. Corporate governance can improve this problem. The main purpose of this research is the assessment of the effect of corporate governance on the earnings management that is accepted by the corporate with Initial Public Offering (IPOs) in Tehran Stock Exchange. To determine corporate governance, we used the criteria of the percentage of independent directors on the board of directors. Also, in order to measure the earnings management, we used Jones model (1991). In this research, 45 companies with Initial public offering in Tehran Stock Exchange were examined during the period of 1382 to 1392. In order to test the research hypotheses, we used multiple-regression model for data analysis. Results suggested that there was no significant correlation between the corporate governance and the discretionary accruals. In addition, discretionary accruals showed a negative effect on cash flow from the operational activity in the year after IPO. Corporate governance had a positive effect on discretionary accruals for the forecast of operational cash flows in the year after IPO.
کلیدواژهها [English]
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