The Relationship between the Tenure, the Power and Diligence of the CEO with Real Earnings Management

Zabiholah Khani, Hossein Rajabdorri and Neda Sadri

International Journal of Management, Accounting and Economics, 2019, vol. 6, issue 2, 129-145

Abstract: The purpose of this study was to investigate the relationship between CEO’s (Chief Executive Officer) tenure, power and diligence with the management of earnings in companies admitted to Tehran Stock Exchange. This research is applied and includes 131 companies listed in Tehran Stock Exchange between 2013 and 2017. This research was tested in three hypotheses using multi variate regression in Eviwes software version 9. The findings of three hypotheses showed that among the independent and controlling variables, between CEO tenure (negative and significant), CEO’s (positive and significant), CEO’s diligence (negative and significant), market value to book value (negative and significant), the return on assets (negative and significant), and the size of the audit firm (negative and significant) have a meaningful relationship with real earnings management. As a result, it is imperative that managers and investors focus on this issue in order to see better management and investment.

Keywords: CEO’ s Tenure; CEO's Power; CEO's Diligence; Real Earnings Management (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ijmae.com/article_114255_bb4421b2ca567dfb2c575db321816617.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:air:journl:v:6:y:2019:i:2:p:129

DOI: 10.5281/zenodo.17233695

Access Statistics for this article

More articles in International Journal of Management, Accounting and Economics from International Journal of Management, Accounting and Economics
Bibliographic data for series maintained by Dr. Behzad Hassannezhad Kashani ().