Revisiting corporate governance mechanisms and real earnings management activities in emerging economies
Ebrahim Mansoori,
Ghaith Al-Abdallah
Abstract:Purpose
This study aims to investigate the effects of main corporate governance (CG) mechanisms used in Iran on the relationship between managers’ rewards and real earnings management activities.
Design/methodology/approach
Panel data analysis is performed on 101 companies listed on the Tehran Stock Exchange during the past seven years (from 2015 to 2021).
Findings
The percentage of non-executive members of the company’s board of directors and the percentage of acquisition of the company’s largest shareholde… Show more
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