The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...

The localisation of the three cities / centres early Rus’ mentioned by Islamic authors is complicated due to significant differences in versions this plot. However, traditional orientation most historical interpretations Eastern Slavic medieval realities does not find confirmation narrative and archaeological data. original core plot was connected with state-political formations that left monum...