Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The Effect of Corporate governance on the relationship between the Earnings Management and Dividend Policy of Listed Companies in the Tehran Stock Exchange

Document Type : Original Article

Authors
mehrab nasiry 1
Fahimeh iravni 2
1 MA in Accounting at Mazandaran University (Corresponding Author).
2 ..
Abstract
The goal of this research is for the role of adjusting the corporate governance and connection between the absence of the earnings management and dividend policy in accepted policies Tehran stock market .because of this, the information of 100 accepted companies in the following organization and Tehran stock market between 1391 and 1395 has been studied. To do this dividend policy has been used as dependent indignant absence of earnings management as independent indignant, and corporate governance as modulatory indignant; this index consists of three criteria of independence of the board of directors, auditor independence and institutional ownership. moreover, usual squares have been used to know the answers of inquiries. The results show that there are of the board has a negative and significant effect and the independence of the auditor has a positive and significant impact on the relationship between dividend policy and earnings management. But institutional ownership has no significant effect on the relationship between dividend policy and profit management.
Keywords
Corporate governance
Earnings Management
Dividend Policy