Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange

In this study, we investigate the effect of corporate governance attitudes on financial information quality in the firms listed in Tehran Stock Exchange during 2001 to 2010. To calculate corporate governance, we used seven governance attributes including ownership concentration, institutional owners...

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Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2013
Materias:	corporate governance financial information quality Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/c7b587f28ec04713b14f95199eb0eb62
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spelling	oai:doaj.org-article:c7b587f28ec04713b14f95199eb0eb622021-11-04T19:45:17ZAssessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2013.561https://doaj.org/article/c7b587f28ec04713b14f95199eb0eb622013-08-01T00:00:00Zhttps://jak.uk.ac.ir/article_561_04c49527468ce9769807cbfb19fbbdd2.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XIn this study, we investigate the effect of corporate governance attitudes on financial information quality in the firms listed in Tehran Stock Exchange during 2001 to 2010. To calculate corporate governance, we used seven governance attributes including ownership concentration, institutional ownership, dominance of chief executive officer, duality task of chief executive officer, board size, board independence, and chief executive officer tenure. To calculate the quality of financial information, we used the FASB Statement of Financial Accounting Concepts No. 8 for measuring the latent variable. 125 firms are selected as sample. Sample data was analyzed by structural equation modeling and Partial-least-squares (PLS) software. Our findings show that ownership concentration, chief executive officer dominance, board independence, chief executive officer tenure have positive and significant effects on the quality of firms' financial information. On the other hand, we have not found meaningful relationship between any of four variables of institutional ownership, duality task of chief executive officer and board size and the variable representing firms’ quality of financial information.Shahid Bahonar University of Kermanarticlecorporate governancefinancial information qualityAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 4, Iss 13, Pp 151-170 (2013)
institution	DOAJ
collection	DOAJ
language	FA
topic	corporate governance financial information quality Accounting. Bookkeeping HF5601-5689
spellingShingle	corporate governance financial information quality Accounting. Bookkeeping HF5601-5689 Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange
description	In this study, we investigate the effect of corporate governance attitudes on financial information quality in the firms listed in Tehran Stock Exchange during 2001 to 2010. To calculate corporate governance, we used seven governance attributes including ownership concentration, institutional ownership, dominance of chief executive officer, duality task of chief executive officer, board size, board independence, and chief executive officer tenure. To calculate the quality of financial information, we used the FASB Statement of Financial Accounting Concepts No. 8 for measuring the latent variable. 125 firms are selected as sample. Sample data was analyzed by structural equation modeling and Partial-least-squares (PLS) software. Our findings show that ownership concentration, chief executive officer dominance, board independence, chief executive officer tenure have positive and significant effects on the quality of firms' financial information. On the other hand, we have not found meaningful relationship between any of four variables of institutional ownership, duality task of chief executive officer and board size and the variable representing firms’ quality of financial information.
format	article
title	Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange
title_short	Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange
title_full	Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange
title_fullStr	Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange
title_full_unstemmed	Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange
title_sort	assessment of effect of corporate governance attitudes on financial information’s quality of the firms listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2013
url	https://doaj.org/article/c7b587f28ec04713b14f95199eb0eb62
_version_	1718444676345757696

Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange

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