نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی کارشناسی ارشد حسابداری ، واحد علوم و تحقیقات دانشگاه ازاد اسلامی البرز
2 استادیار گروه حسابداری دانشگاه ازاد اسلامی واحد کرج
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This study investigates horizon problem hypothesis in listed companies of Tehran stock exchange.for this purpose we have examined the effect of CEO tenure on earnings quality over the period 2003-2011. The study results shows that earnings quality in over the last years of CEO tenure is less than initial years.In other word this study shows that as CEO tenure increases,earnings quality decreases.Also,study evidence shows as firm size increases earnings quality increases.But there is negative and inverse relation between leverage ratio and audit type with earnings quality. Earnings quality in companies which are audited by audit organization is lower in comparison with others.In addition,audit change,loss report and management change don’t have significant relation with earnings quality proxy.
کلیدواژهها [English]
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