نویسندگان
1 عضو هیئت علمی دانشگاه تهران
2 دانشجوی حسابداری دانشگاه تهران
3 کارشناس ارشد حسابداری دانشگاه تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The proliferation of accounting scandals has prompted the need to improve the relevance of financial reporting by setting up good governance structures. The relationship between corporate governance and information quality has been strongly debated in the context of developed countries. It is only recently that attention turned to the study of governance and financial disclosure in emerging countries.
In this paper, we examine the effect of the governance mechanisms on the financial reporting quality for a sample of Tehran stock exchange company . Specifically, we focus on the characteristics of the board of directors and the ownership structure of
the firms listed on the Tehran Stock Exchange during the period 1380–1389.
کلیدواژهها [English]
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