Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the Relationship between Corporate Governance and the Value of Accounting Information in Companies Listed on the Tehran Stock Exchange

Document Type : Original Article

Authors
1 Master of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
2 Faculty member of Islamic Azad University, Tabriz Branch
Abstract
Corporate governance provides a framework for the effective, efficient and correct management and operation of enterprises and in order to maximize the interests of shareholders. This system is created and strengthened to protect and safeguard the rights and interests of all investors and shareholders in the company and reduce the conflict of interests between managers and shareholders. The purpose of this study is the relationship between corporate governance and the value of accounting information in companies listed on the Tehran Stock Exchange. The sample size of 148 companies listed on the Tehran Stock Exchange was data from the library method and using books, magazines. And related sites, financial data have been collected using Tadbirpardaz, Dena Share and Kadal software for the years 1392 to 1398 and eviws software was used to analyze the data. The findings showed that there is a direct and significant relationship between corporate governance and the value of accounting information and between institutional ownership and the value of accounting information in companies listed on the Tehran Stock Exchange and between the percentage of non-executive board members and the value of accounting information. In companies listed on the Tehran Stock Exchange, there is a relationship between the chairman of the board of directors and the CEO and the value of accounting information in companies listed on the Tehran Stock Exchange.
Keywords