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:	Mohammad Hossein Setayesh, Fahime Ebrahimi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2011
Materias:	earnings informativeness ownership structure board structure earnings response coefficient tehran stock exchange Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/0ce4c1495fca4812aa25b015a46d8cf2
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id	oai:doaj.org-article:0ce4c1495fca4812aa25b015a46d8cf2
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spelling	oai:doaj.org-article:0ce4c1495fca4812aa25b015a46d8cf22021-11-04T19:42:04ZEffects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2011.2https://doaj.org/article/0ce4c1495fca4812aa25b015a46d8cf22011-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_2_d9a577803b52e4d0d890f744324c9e25.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis 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.Mohammad Hossein SetayeshFahime EbrahimiShahid Bahonar University of Kermanarticleearnings informativenessownership structureboard structureearnings response coefficienttehran stock exchangeAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 3, Iss 8, Pp 31-48 (2011)
institution	DOAJ
collection	DOAJ
language	FA
topic	earnings informativeness ownership structure board structure earnings response coefficient tehran stock exchange Accounting. Bookkeeping HF5601-5689
spellingShingle	earnings informativeness ownership structure board structure earnings response coefficient tehran stock exchange Accounting. Bookkeeping HF5601-5689 Mohammad Hossein Setayesh Fahime Ebrahimi Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange
description	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.
format	article
author	Mohammad Hossein Setayesh Fahime Ebrahimi
author_facet	Mohammad Hossein Setayesh Fahime Ebrahimi
author_sort	Mohammad Hossein Setayesh
title	Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange
title_short	Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange
title_full	Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange
title_fullStr	Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange
title_full_unstemmed	Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange
title_sort	effects of corporate governance on earnings informativeness of the companies in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2011
url	https://doaj.org/article/0ce4c1495fca4812aa25b015a46d8cf2
work_keys_str_mv	AT mohammadhosseinsetayesh effectsofcorporategovernanceonearningsinformativenessofthecompaniesintehranstockexchange AT fahimeebrahimi effectsofcorporategovernanceonearningsinformativenessofthecompaniesintehranstockexchange
_version_	1718444632123113472

Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange

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