A meta-analysis of the effect of corporate governance on earnings management

Document Type : Original Article

Authors

1 PhD student in Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran.

2 Assistant Professor of Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran.

3 Associate Professor, Department of Accounting, Tehran Science and Research Branch, Islamic Azad University, Tehran, Iran

Abstract

Corporate governance is usually defined in the form of a set of mechanisms designed to reduce representation problems between shareholders and managers due to separation of ownership and control. External (such as rules and regulations, capital markets, product markets, etc.) are included.In this study, in order to more accurately summarize the conflicting results of several studies conducted in the field of the impact of corporate governance mechanisms on profit management, meta-analysis (meta-analysis) has been used. This method was performed on a sample of 62 studies, including 42 external studies in the period 2008 to 2019 and 20 internal studies during the years 2007 to 1397. Independent variables of three categories of board of directors (independence and size of the board of directors, duality of the role of chief executive officer) and ownership structure (internal ownership and institutional ownership) were considered and corporate profit management was considered as a dependent variable. The results show. The results of research hypotheses also indicate a significant relationship between corporate governance and profit management.

Keywords

Political Sociology of Iran
Volume 3, Issue 4 - Serial Number 12
February 2021
Pages 2237-2250

Files

Share

How to cite

Statistics