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The relationship between corporate governance mechanisms and profit smoothing

Mohammad Reza Pourali ; Department of Accounting, Faculty of Management and Accounting, Chaloos Branch, Islamic Azad University, Chaloos, Iran
Nasrin Dadashi ; Department of Accounting, Faculty of Management and Accounting, Gilan Science and Research Branch, Islamic Azad University, Guilan, Iran

Puni tekst: engleski, pdf (765 KB) str. 617-621 preuzimanja: 657* citiraj
APA 6th Edition
Reza Pourali, M. i Dadashi, N. (2014). The relationship between corporate governance mechanisms and profit smoothing. Tehnički vjesnik, 21 (3), 617-621. Preuzeto s https://hrcak.srce.hr/123338
MLA 8th Edition
Reza Pourali, Mohammad i Nasrin Dadashi. "The relationship between corporate governance mechanisms and profit smoothing." Tehnički vjesnik, vol. 21, br. 3, 2014, str. 617-621. https://hrcak.srce.hr/123338. Citirano 28.10.2020.
Chicago 17th Edition
Reza Pourali, Mohammad i Nasrin Dadashi. "The relationship between corporate governance mechanisms and profit smoothing." Tehnički vjesnik 21, br. 3 (2014): 617-621. https://hrcak.srce.hr/123338
Harvard
Reza Pourali, M., i Dadashi, N. (2014). 'The relationship between corporate governance mechanisms and profit smoothing', Tehnički vjesnik, 21(3), str. 617-621. Preuzeto s: https://hrcak.srce.hr/123338 (Datum pristupa: 28.10.2020.)
Vancouver
Reza Pourali M, Dadashi N. The relationship between corporate governance mechanisms and profit smoothing. Tehnički vjesnik [Internet]. 2014 [pristupljeno 28.10.2020.];21(3):617-621. Dostupno na: https://hrcak.srce.hr/123338
IEEE
M. Reza Pourali i N. Dadashi, "The relationship between corporate governance mechanisms and profit smoothing", Tehnički vjesnik, vol.21, br. 3, str. 617-621, 2014. [Online]. Dostupno na: https://hrcak.srce.hr/123338. [Citirano: 28.10.2020.]
Puni tekst: hrvatski, pdf (765 KB) str. 617-621 preuzimanja: 767* citiraj
APA 6th Edition
Reza Pourali, M. i Dadashi, N. (2014). Odnos između mehanizama korporativnog upravljanja i zadržane dobiti. Tehnički vjesnik, 21 (3), 617-621. Preuzeto s https://hrcak.srce.hr/123338
MLA 8th Edition
Reza Pourali, Mohammad i Nasrin Dadashi. "Odnos između mehanizama korporativnog upravljanja i zadržane dobiti." Tehnički vjesnik, vol. 21, br. 3, 2014, str. 617-621. https://hrcak.srce.hr/123338. Citirano 28.10.2020.
Chicago 17th Edition
Reza Pourali, Mohammad i Nasrin Dadashi. "Odnos između mehanizama korporativnog upravljanja i zadržane dobiti." Tehnički vjesnik 21, br. 3 (2014): 617-621. https://hrcak.srce.hr/123338
Harvard
Reza Pourali, M., i Dadashi, N. (2014). 'Odnos između mehanizama korporativnog upravljanja i zadržane dobiti', Tehnički vjesnik, 21(3), str. 617-621. Preuzeto s: https://hrcak.srce.hr/123338 (Datum pristupa: 28.10.2020.)
Vancouver
Reza Pourali M, Dadashi N. Odnos između mehanizama korporativnog upravljanja i zadržane dobiti. Tehnički vjesnik [Internet]. 2014 [pristupljeno 28.10.2020.];21(3):617-621. Dostupno na: https://hrcak.srce.hr/123338
IEEE
M. Reza Pourali i N. Dadashi, "Odnos između mehanizama korporativnog upravljanja i zadržane dobiti", Tehnički vjesnik, vol.21, br. 3, str. 617-621, 2014. [Online]. Dostupno na: https://hrcak.srce.hr/123338. [Citirano: 28.10.2020.]

Sažetak
The present study aims to investigate some mechanisms of corporate governance on profit smoothing. In fact, it studies the relationship between institutional investors, outside board members, internal audit and profit smoothing. A hypothesis was formulated for each of these options and their effect on profit smoothing was tested. A regression model was used to test the hypotheses. Participants include companies listed on Tehran Stock Exchange during 2000 ÷ 2008. Studied sample includes 138 companies. Relations were tested using an econometric model and ordinary least squares (OLS). The study used stepwise regression and Spearman correlation coefficient to prioritize. The results indicate a significantly positive relationship between non-executive board percentage and significantly inverse relationship between internal audit and common shareholders’ equity and profit smoothing. Spearman correlation test revealed that outside directors have the highest effect on profit smoothing.

Ključne riječi
corporate ownership structure; profit management; profit smoothing

Hrčak ID: 123338

URI
https://hrcak.srce.hr/123338

[hrvatski]

Posjeta: 1.674 *