The Effect of Shareholder Rights on Earnings Quality
Using panel data analysis, this paper examines the effect of shareholder rights (as an external corporate governance mechanism) on the quality of reported earnings of Iranian firms. We used a sample comprised of 145 publicly traded firms listed in Tehran Stock Exchange (TSE). Shareholder rights feat...
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| Format: | Article |
| Language: | fas |
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Alzahra University
2013-09-01
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| Series: | پژوهشهای تجربی حسابداری |
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| Online Access: | http://jera.alzahra.ac.ir/article_590_ce0d99aef8fc54cfd4b11556ca8e7a65.pdf |