Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange
This research aims to examine the effects of corporate governance on earnings informativeness of the companies listed in Tehran Stock Exchange. The study takes the variables of ownership concentration, management ownership, institutional ownership, corporate ownership, board composition and size of...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | FA |
| Publicado: |
Shahid Bahonar University of Kerman
2011
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/0ce4c1495fca4812aa25b015a46d8cf2 |
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| Sumario: | This research aims to examine the effects of corporate governance on earnings informativeness of the companies listed in Tehran Stock Exchange. The study takes the variables of ownership concentration, management ownership, institutional ownership, corporate ownership, board composition and size of the board to analyze earnings response coefficient. The sample consists of 70 companies in the years 2002 to 2008. The statistical model used for testing the hypothesis is ‘panel data’. The results show that earnings informativeness has a positive and significant relationship with ownership concentration and institutional ownership, while there is no evidence indicative of a meaningful relationship between variables of management ownership, corporate ownership, board composition and size of the board and earnings informativeness. |
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