Accounting and Auditing Studies

Accounting and Auditing Studies

Investigation of board composition on conservatism and timeliness in reporting of earnings in listed companies in Tehran Stock Exchange

Document Type : Original Article

Authors
Ali Ebrahimi Kordlor
Keramatollah Heidari Rostami
Hamed Omrani
10.22034/iaas.2013.105404
Abstract
This study is surveying the effect of board of directors' composition on conservatism and earnings timeliness reporting in TSE. For modeling conservatism, BASUE model is used. Statistical society is found by judgmental omission and then by Cocran function, 101 companies for the period of 1385 to 1390 are selected. For testing hypothesis, panel data analysis is used. Results of this study show that companies with more independent boards are more conservative that means they report bad news timelier than good news that robust earlier studies in this scope.
Keywords
board of director composition
conservatism
bad news
good news
Accounting and Auditing Studies
Volume 2, Issue 5
Spring 2020
Pages 28-41