نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار حسابداری، دانشگاه آزاد اسلامی واحد ارومیه، گروه حسابداری، آذربایجان غربی، ارومیه، ایران
2 کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی واحد علوم و تحقیقات آذربایجانغربی، آذربایجان غربی، ارومیه، ایران
3 دانشجوی کارشناسی ارشد، دانشگاه آزاد اسلامی واحد علوم و تحقیقات آذربایجانغربی، چهارمحال بختیاری، شهرکرد، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In this research, the relationship between board of director’s characteristics and accounting information relevance is investigated in listed firms in Tehran Stock Exchange. Ohlson (1995) model is used to capture the relationship between board of director’s characteristics and accounting information relevance. The results indicate that board of director’s characteristics including board size, board independence, duality and board financial knowledge is not effective in accounting information relevance. In addition, considering audit firms size, profitability, firms leverage, firms size as control variables, the results manifest that the is not a significant relationship between firms leverage and firms size with accounting information relevance. However, audit firms size and profitability are influential factors in accounting information relevance.
کلیدواژهها [English]