- Cumhuriyet Üniversitesi Fen-Edebiyat Fakültesi Fen Bilimleri Dergisi
- Vol: 36 Issue: 3
- The role of Chief Executive Officer (CEO) in Corporate Governance and Earnings Management
The role of Chief Executive Officer (CEO) in Corporate Governance and Earnings Management
Authors : Maryam Mokarami, Zeinab Motefarres, Iman Abadi Hendijani
Pages : 310-322
View : 12 | Download : 9
Publication Date : 2015-05-13
Article Type : Review
Abstract :Abstract. This research was conducted to provide evidence on the effect of CEO change and CEO’s tenure along on earnings management. Hence, a sample composed of 108 companies listed on Tehran Stock Exchange was selected and evaluated during a period of 9 years (2004-2012). To test hypotheses, the approach of combined data was used. In this research, using the modified Jones model, discretionary accruals were estimated. The results indicated that there was a positive and significant relationship between the CEO change and earnings management. They are also indicative of a negative and significant relationship between the CEO’s tenure and earnings management.Keywords : Earnings management, corporate governance, CEO change, the modified Jones model