Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange

This study investigates the effect of board composition on the informativeness and quality of earnings in the companies listed in Tehran Stock Exchange. The study sample was 100 firms over the period 2005-2012. The statistical methodology that is used to test the hypothesis is panel data. The findin...

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Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2013
Materias:	: corporate governance board composition informative-ness of earning quality of earning Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/689fc3a733e940329e179c1a93aef8e9
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id	oai:doaj.org-article:689fc3a733e940329e179c1a93aef8e9
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spelling	oai:doaj.org-article:689fc3a733e940329e179c1a93aef8e92021-11-04T19:45:16ZEffect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2013.559https://doaj.org/article/689fc3a733e940329e179c1a93aef8e92013-08-01T00:00:00Zhttps://jak.uk.ac.ir/article_559_56ecbdc5c345f6e37a71477c4b586ca7.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study investigates the effect of board composition on the informativeness and quality of earnings in the companies listed in Tehran Stock Exchange. The study sample was 100 firms over the period 2005-2012. The statistical methodology that is used to test the hypothesis is panel data. The findings show no significant relationship between informativeness of earning and outside directors and board size .The findings also show that firms with a higher proportion of outside members of board do not prove to be more conservative when reporting bad news. Additionally, they do not display greater time-liness on the recognition of good news. Also, after examining the relationship between earning quality that is measured by accruals and proportion of outside members of board, we found the firms with higher proportion of outside members of board report earnings of higher quality compared to the firms with lower proportion of outside members of board.Shahid Bahonar University of Kermanarticle: corporate governanceboard compositioninformative-ness of earningquality of earningAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 4, Iss 13, Pp 105-127 (2013)
institution	DOAJ
collection	DOAJ
language	FA
topic	: corporate governance board composition informative-ness of earning quality of earning Accounting. Bookkeeping HF5601-5689
spellingShingle	: corporate governance board composition informative-ness of earning quality of earning Accounting. Bookkeeping HF5601-5689 Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange
description	This study investigates the effect of board composition on the informativeness and quality of earnings in the companies listed in Tehran Stock Exchange. The study sample was 100 firms over the period 2005-2012. The statistical methodology that is used to test the hypothesis is panel data. The findings show no significant relationship between informativeness of earning and outside directors and board size .The findings also show that firms with a higher proportion of outside members of board do not prove to be more conservative when reporting bad news. Additionally, they do not display greater time-liness on the recognition of good news. Also, after examining the relationship between earning quality that is measured by accruals and proportion of outside members of board, we found the firms with higher proportion of outside members of board report earnings of higher quality compared to the firms with lower proportion of outside members of board.
format	article
title	Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange
title_short	Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange
title_full	Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange
title_fullStr	Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange
title_full_unstemmed	Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange
title_sort	effect of board composition on informativeness and quality of earnings: evidence from companies listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2013
url	https://doaj.org/article/689fc3a733e940329e179c1a93aef8e9
_version_	1718444654028914688

Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange

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