This study examines the relationship between earnings management and earnings quality, and earnings quality of corporate governance, corporate governance and earnings management and earnings quality is compared with the control variables. The research consists of two independent variables (earnings management and corporate governance), the dependent variable (quality of earnings) and control variables. The main hypothesis of the relationship between earnings management and earnings quality, the second hypothesis of the relationship between corporate governance quality and profit in the third hypothesis relationship between earnings management and earnings quality of corporate governance has been proposed. Since the study is based on objective, functional and descriptive approach is based on the assumptions of linear regression models were tested.The result of the test showed that the first, second and third hypotheses were confirmed and there was a significant relationship between the variables.
Heidarpour,F. and Tahervardi,M. (2015). The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality. Accounting and Auditing Studies, 4(15), 44-57. doi: 10.22034/iaas.2015.103450
MLA
Heidarpour,F. , and Tahervardi,M. . "The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality", Accounting and Auditing Studies, 4, 15, 2015, 44-57. doi: 10.22034/iaas.2015.103450
HARVARD
Heidarpour F., Tahervardi M. (2015). 'The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality', Accounting and Auditing Studies, 4(15), pp. 44-57. doi: 10.22034/iaas.2015.103450
CHICAGO
F. Heidarpour and M. Tahervardi, "The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality," Accounting and Auditing Studies, 4 15 (2015): 44-57, doi: 10.22034/iaas.2015.103450
VANCOUVER
Heidarpour F., Tahervardi M. The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality. Accounting and Auditing Studies, 2015; 4(15): 44-57. doi: 10.22034/iaas.2015.103450
