Processing, Please wait...

  • Home
  • About Us
  • Search:
  • Advanced Search

Growing Science » Management Science Letters » Impact of the corporate governance characteristics and ownership on earnings quality of the Islamic private banks in Iran

Journals

  • IJIEC (747)
  • MSL (2643)
  • DSL (668)
  • CCL (508)
  • USCM (1092)
  • ESM (413)
  • AC (562)
  • JPM (271)
  • IJDS (912)
  • JFS (91)
  • HE (32)
  • SCI (26)

MSL Volumes

    • Volume 1 (70)
      • Issue 1 (10)
      • Issue 2 (15)
      • Issue 3 (20)
      • Issue 4 (25)
    • Volume 2 (365)
      • Issue 1 (51)
      • Issue 2 (32)
      • Issue 3 (40)
      • Issue 4 (44)
      • Issue 5 (42)
      • Issue 6 (52)
      • Issue 7 (53)
      • Issue 8 (51)
    • Volume 3 (426)
      • Issue 1 (40)
      • Issue 2 (47)
      • Issue 3 (40)
      • Issue 4 (40)
      • Issue 5 (27)
      • Issue 6 (50)
      • Issue 7 (51)
      • Issue 8 (30)
      • Issue 9 (24)
      • Issue 10 (25)
      • Issue 11 (25)
      • Issue 12 (27)
    • Volume 4 (387)
      • Issue 1 (34)
      • Issue 2 (30)
      • Issue 3 (34)
      • Issue 4 (42)
      • Issue 5 (33)
      • Issue 6 (43)
      • Issue 7 (42)
      • Issue 8 (40)
      • Issue 9 (39)
      • Issue 10 (20)
      • Issue 11 (18)
      • Issue 12 (12)
    • Volume 5 (129)
      • Issue 1 (15)
      • Issue 2 (10)
      • Issue 3 (10)
      • Issue 4 (12)
      • Issue 5 (14)
      • Issue 6 (14)
      • Issue 7 (8)
      • Issue 8 (8)
      • Issue 9 (11)
      • Issue 10 (8)
      • Issue 11 (9)
      • Issue 12 (10)
    • Volume 6 (74)
      • Issue 1 (9)
      • Issue 2 (6)
      • Issue 3 (6)
      • Issue 4 (7)
      • Issue 5 (6)
      • Issue 6 (6)
      • Issue 7 (8)
      • Issue 8 (6)
      • Issue 9 (5)
      • Issue 10 (5)
      • Issue 11 (5)
      • Issue 12 (5)
    • Volume 7 (54)
      • Issue 1 (5)
      • Issue 2 (5)
      • Issue 3 (5)
      • Issue 4 (5)
      • Issue 5 (5)
      • Issue 6 (5)
      • Issue 7 (4)
      • Issue 8 (4)
      • Issue 9 (4)
      • Issue 10 (4)
      • Issue 11 (4)
      • Issue 12 (4)
    • Volume 8 (119)
      • Issue 1 (5)
      • Issue 2 (5)
      • Issue 3 (5)
      • Issue 4 (5)
      • Issue 5 (22)
      • Issue 6 (20)
      • Issue 7 (6)
      • Issue 8 (6)
      • Issue 9 (8)
      • Issue 10 (10)
      • Issue 11 (11)
      • Issue 12 (16)
    • Volume 9 (208)
      • Issue 1 (16)
      • Issue 2 (14)
      • Issue 3 (11)
      • Issue 4 (12)
      • Issue 5 (12)
      • Issue 6 (16)
      • Issue 7 (16)
      • Issue 8 (16)
      • Issue 9 (16)
      • Issue 10 (16)
      • Issue 11 (19)
      • Issue 12 (20)
      • Issue 13 (24)
    • Volume 10 (448)
      • Issue 1 (24)
      • Issue 2 (25)
      • Issue 3 (24)
      • Issue 4 (25)
      • Issue 5 (26)
      • Issue 6 (26)
      • Issue 7 (25)
      • Issue 8 (27)
      • Issue 9 (27)
      • Issue 10 (30)
      • Issue 11 (33)
      • Issue 12 (30)
      • Issue 13 (30)
      • Issue 14 (30)
      • Issue 15 (30)
      • Issue 16 (36)
    • Volume 11 (251)
      • Issue 1 (36)
      • Issue 2 (39)
      • Issue 3 (40)
      • Issue 4 (40)
      • Issue 5 (29)
      • Issue 6 (27)
      • Issue 7 (20)
      • Issue 8 (12)
      • Issue 9 (8)
    • Volume 12 (33)
      • Issue 1 (6)
      • Issue 2 (6)
      • Issue 3 (8)
      • Issue 4 (13)
    • Volume 13 (27)
      • Issue 1 (7)
      • Issue 2 (8)
      • Issue 3 (5)
      • Issue 4 (7)
    • Volume 14 (22)
      • Issue 1 (6)
      • Issue 2 (6)
      • Issue 3 (5)
      • Issue 4 (5)
    • Volume 15 (24)
      • Issue 1 (5)
      • Issue 2 (5)
      • Issue 3 (5)
      • Issue 4 (9)
    • Volume 16 (6)
      • Issue 1 (6)

Keywords

Supply chain management(166)
Jordan(161)
Vietnam(149)
Customer satisfaction(120)
Performance(113)
Supply chain(110)
Service quality(98)
Competitive advantage(95)
Tehran Stock Exchange(94)
SMEs(87)
optimization(86)
Financial performance(83)
Trust(83)
TOPSIS(83)
Sustainability(81)
Job satisfaction(80)
Factor analysis(78)
Social media(78)
Knowledge Management(77)
Artificial intelligence(77)


» Show all keywords

Authors

Naser Azad(82)
Mohammad Reza Iravani(64)
Zeplin Jiwa Husada Tarigan(63)
Endri Endri(45)
Muhammad Alshurideh(42)
Hotlan Siagian(39)
Jumadil Saputra(36)
Dmaithan Almajali(36)
Muhammad Turki Alshurideh(35)
Barween Al Kurdi(32)
Ahmad Makui(32)
Basrowi Basrowi(31)
Hassan Ghodrati(31)
Mohammad Khodaei Valahzaghard(30)
Sautma Ronni Basana(29)
Shankar Chakraborty(29)
Ni Nyoman Kerti Yasa(29)
Sulieman Ibraheem Shelash Al-Hawary(28)
Prasadja Ricardianto(28)
Haitham M. Alzoubi(27)


» Show all authors

Countries

Iran(2183)
Indonesia(1290)
India(787)
Jordan(786)
Vietnam(504)
Saudi Arabia(453)
Malaysia(441)
United Arab Emirates(220)
China(206)
Thailand(153)
United States(111)
Turkey(106)
Ukraine(104)
Egypt(98)
Canada(92)
Peru(88)
Pakistan(85)
United Kingdom(80)
Morocco(79)
Nigeria(78)


» Show all countries

Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 2 Issue 7 pp. 2607-2614 , 2012

Impact of the corporate governance characteristics and ownership on earnings quality of the Islamic private banks in Iran Pages 2607-2614 Right click to download the paper Download PDF

Authors: Mohammad Khodaei Valahzaghard, Ali Salehi

DOI: 10.5267/j.msl.2012.07.002

Keywords: Quality of earnings, Corporate governance, Ownership, Private banks

Abstract: This paper investigates corporate governance and ownership effects on earning quality in Iranian private banks. The study uses the information of 12 private banks from year 2005 to 2010 using regression analysis based on panel data. Among different factors, the effect of big five shareholder are considered to be significant and positive on earning quality. In addition, the effect of one variable regression test reveals that institutional ownership has positive impact on earning quality. However, the impacts of other variables including percentage of ownership concentration, the size of board of directors, reliance on debt, logarithm of sum of assets, return of assets, logarithm of operating cash flow on earning quality are not meaningful. The result of this survey indicates that institutional ownership plays an important role earning quality simply because institutions normally have the access on professionals to control management.

How to cite this paper
Valahzaghard, M & Salehi, A. (2012). Impact of the corporate governance characteristics and ownership on earnings quality of the Islamic private banks in Iran.Management Science Letters , 2(7), 2607-2614.

Refrences
Ashbaugh-Skaife, H., Collins, D., Kinney, W., & LaFond, R. (2008). The effect of SOX internal control deficiencies and their remediation on accrual quality. Accounting Review, 83, 217-250.

Ball, R., & Shivakumar, L. (2008). Earnings quality at initial public offerings. Journal of Accounting and Economics, 45,324-349.

Bozec, Y., & Laurin, C. (2008). Large shareholder entrenchment and performance: Empirical evidence from Canada. Journal of Finance & Accounting, 35, 25-49.

Cain, A. C., Kolev, K., & Mc Vay, S. (2009). A comprehensive analysis of the use of special items to manage earnings. Working Paper, Purdue University.

Dechow, P. M., & Shrand, C. M. (2004). Earning Quality, 1st ed., United States of America: Research Foundation of CFA Institute.

Dechow, P. M., & Ge, W. (2005). The persistence of earnings and cash flows and the role of special items, implications for the accrual anomaly. Working Paper, 1-61, ssrn.com.

Dechow, P., W. Ge., & Schrand, C. (2009). Understanding earnings quality: A review of the proxies , their determinants and their consequences. Journal of Accounting and Economics, 50, 344-401.

Dogan, M., Coskun, E., & Cekik, O. (2007). Is timing of financial reporting related to firm performance? An examination of ISE listed companies. International Research Journal of Finance and Economics, 12, 220-223.

Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2004). Cost of equity and earnings attributes. The Accounting Review, 79, 967-1010.

Francis, J., & Micheal, S. (2005). A reexamination of the persistence of accruals and cash flows. Journal of Accounting and Economics, 43(3), 413-451.

Haidar, J. I. (2009). Investor protections and economic growth. Economics Letters, 103(1), 1-4.

Huang, P., Zhang, Y., Deis, D. R., & Moffitt, J. S. (2009). Do artificial income smoothing and real income smoothing contribute to fair value equivalently? Journal of Banking and Finance, 33,224-233.

Scott, A., Sloan, R., Soliman, M., & Tuna, I. (2005). Accrual reliability, earnings persistence and stock returns. Journal of Accounting Research, 39, 437-485.
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5

Journal: Management Science Letters | Year: 2012 | Volume: 2 | Issue: 7 | Views: 3106 | Reviews: 0

Related Articles:
  • Earnings quality measures and excess returns: A case study of Tehran Stock ...
  • A study on relationship between institutional investors and earnings manage ...
  • A study on relationship between capital employed efficiency and operating c ...
  • Investigating the persistence of earnings components and pricing test of ab ...
  • Investigating internal and external factors influencing profitability of ba ...

Add Reviews

Name:*
E-Mail:
Review:
Bold Italic Underline Strike | Align left Center Align right | Insert smilies Insert link URLInsert protected URL Select color | Add Hidden Text Insert Quote Convert selected text from selection to Cyrillic (Russian) alphabet Insert spoiler
winkwinkedsmileam
belayfeelfellowlaughing
lollovenorecourse
requestsadtonguewassat
cryingwhatbullyangry
Security Code: *
Include security image CAPCHA.
Refresh Code

® 2010-2026 GrowingScience.Com