Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effect of internal governance mechanisms on banks' profit management in Iran's capital market

Document Type : Original Article

Authors
1 Master of Accounting, Rasam Institute of Higher Education, Karaj, Iran.
2 Assistant Professor of Accounting Department, Rasam Institute of Higher Education, Karaj, Iran.
Abstract
The purpose of this research is the effect of internal governance mechanisms on bank profit management in the capital market of Iran and the time period between 1393 and 1401. The current research is in the category of applied research. In terms of nature, the current research method is in the category of descriptive research, and in terms of method, it is also considered in the category of cause and effect research. In this research, the library method was used to collect data and information. Based on the purposeful sampling method, 16 banks were selected as a statistical sample, which included 144 years of observed banks. In order to analyze the data, Limer's F tests, Hausman's test, and then multivariate regression tests were used to confirm and reject the research hypotheses. (Evioz software) has been used. The results of the research hypotheses test showed that the size of the board of directors, the size of the audit committee, the independence of the board of directors, and the independence of the audit committee have a significant effect on profit management practices.
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