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Explain the role of financial knowledge of board members and CEO independence on the quality of accounting information in companies listed on the Tehran Stock Exchange
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Asu Amin ashayeri   |
| Master's student in accounting of the general department of Allameh Tabatabai University in Tehran , aso.aminashayeri@gmail.com |
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Abstract: (996 Views) |
Among the main factors in creating fundamental changes in the economic environment of Iran, we can name the generalization of ownership of economic enterprises, financing through public participation and privatization of public sectors and economic enterprises. In such circumstances, the transparency and good quality of financial information, which is the basis of optimal economic decisions of investors, creditors and users of information in general, is of particular importance. Financial knowledge of board members can be factors along with the independence of the CEO to increase the quality of accounting information in companies and financial institutions listed on the stock exchange. This issue is examined in the present study. The statistical population of the study is companies and financial institutions that are members of the stock exchange, which operated in the Tehran Stock Exchange from 2011 to 1398, and their fiscal year ends on March 20. Finally, according to the existing restrictions, 78 companies are selected as a statistical sample. For analysis in this study, data panel regression method and all related tests are used. Finally, it is concluded that the financial knowledge of board members and the size of the audit firm have a significant effect on the quality of accounting information in companies and financial institutions listed on the stock exchange. |
Article number: 10 |
| Keywords: Financial knowledge of board members, independence of CEO, quality of accounting information |
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Full-Text [PDF 804 kb]
(408 Downloads)
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Article type: Research |
Subject:
Special
Received: 2021/10/12 | Accepted: 2021/12/1 | Published: 2022/07/1
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