Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange

In this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran Stock Exchange. The survey selects 118 qualified...

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Bibliographic Details
Main Authors: Hossein Panahian, Hassan Ghodrati, Majid Nazari
Format: Article
Published: Growing Science 2012-09-01
Series:Management Science Letters
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