کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1108072 1488340 2016 7 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Implementation of Corporate Governance Influence to Earnings Management
ترجمه فارسی عنوان
اجرای تاثیر حاکمیت شرکتی بر مدیریت سود
کلمات کلیدی
حاکمیت شرکتی؛ اطلاعات نامتقارن؛ مدیریت درآمد
موضوعات مرتبط
علوم انسانی و اجتماعی علوم انسانی و هنر هنر و علوم انسانی (عمومی)
چکیده انگلیسی

The purpose of this paper is to test the influences of corporate governance implementation to earnings management practical. This research used two stages data analysis. Firstly, this research used asymmetrical information variable as intervening variable. Secondly it would have increased significant rate in Structural Equation Modeling those variable used without intervening variable. This research used primary data, collected by 70 respondents. The respondent are all experts, manager, decision maker and the owner. They are performers in the corporate governance. The research has the previous model and method which explain implementation of corporate governance reduced the bad impact of earnings management.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia - Social and Behavioral Sciences - Volume 219, 31 May 2016, Pages 632–638
نویسندگان
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