Past studies have investigated the relationship between audit committee features and earnings management reported mixed inconclusive results. Some found a significant relationship, while others not. This study aims to explain these results in literature by dividing earning into two groups: accrual real (at three levels of sales, general administrative costs, production costs cash flows operation) re-examining relationship. The statistical model used this is multivariate regression model;...

We investigate the consequences of Australia’s ‘say on pay’ regulation chief executive officer (CEO) compensation using recent data. find that, for ‘first-strike’ firms that avoided a ‘second strike’ (the treatment firms), reduction in CEO total remuneration is positively associated with lower level shareholder dissent votes following report. also unlike control firms, increased proportion CEO’s performance-based pay year ‘first and such an increase negatively related to change shareholders’...

Abstract To restrain ‘excessive’ executive pay, Australia introduced new legislation in 2011, commonly known as the ‘two strikes’ rule. This rule has predictable consequences for publicly listed firms and their directors. In this study, we investigate which firm characteristics are associated with incidence of a ‘first strike’ under two strikes We find that first strike is positively higher levels CEO lower ownership concentration, smaller size, level institutional duality. Additional...

طبق بیانیۀ سازمان بورس اوراق بهادار تهران، گزارش نقاط ضعف با اهمیت کنترل‌های داخلی و طراحی یک سیستم کنترل اثربخش جهت پیشبرد اهداف خرد کلان شرکت، دارای است. هدف این نوشتار، بررسی اثر هزینه‌های نمایندگی بر رابطه بین کیفیت مدیریت سود شرکت‌های پذیرفته‌شده در تهران ازاین‌رو، داده‌های استخراج‌شده از 96 شرکت طی سال‌های 1389 تا 1395 (در مجموع 672 مشاهده) طریق الگوی رگرسیون استفاده ترکیبی مورد قرار گرفتند. نتایج پژوهش حاکی آن است که میان شرکت‌ها را تعدیل می‌نماید. شرایط عدم وجود رابطۀ معکوس دارد....

According to Article 141 of the Iranian Trade Act, if half and more company's capital is destroyed due losses, corporate board directors obliged typically call for extraordinary general meeting shareholders immediately decide on dissolution or survival company. Whenever they do not vote dissolve, in accordance with provisions 6 this law, company must sufficiently reduce its extent which tangible. Hence, along entrance into continuity assumption may confront ambiguity. Such a specific...

In this research, we examined the structural and environmental challenges bottlenecks of financial supervision accountants executive organs country on proper implementation public sector accounting system. So, can provide suggestions to improve achieve goals system by identifying current obstacles challenges. Research Method: The present research is applied in terms purpose descriptive survey measure variables data collection. have used a combined approach library or documentary methods as...

This study aimed to investigate the relationship between audit committee features and types of earnings management in Iran.The population consists 550 observation 110 firms listed on Tehran Stock Exchange during a five-year period 2014 2018. The statistical model used this is multivariate regression model; further, technique test hypotheses panel data.The results indicated that there was significant financial expertise members size with accrual while no any real-based management. In...

The aim of the present study was to compare productive power foreign adjusted bankruptcy by providing a proposed model in Iran. This research is applied terms purpose and descriptive correlational nature which through that models are studied according Shumway's hazard (2001), form logit accounting evaluated based on Pourheydari's Koopayee's (2010). Accordingly, sample including1287 years, company from 2006 2018 has been selected Tehran Stock Exchange. For statistical hypothesis testing,...