The board of directors is the head of the supervisor and controller in the organization's system. Since the emergence of widespread changes in the business environment has led organizations to take advantage of diverse specializations and skills, changing the composition of the board and the diversity of vision and perceptual skills in their composition has doubled.One of the indicators o...

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 ability of boards to perform their roles depends largely on their composition. board composition refers to the number of directors and type of members as determined by the usual insider or outsider classification. several empirical studies in other country have concluded that board composition determines a board’s power as an instrument of corporate control and contributes to company perfor...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

the growing importance of the environmental and social policies in the spanish savings banksand the large differences between them, take us to delve into those factors that influence on the amounts spent on environment and welfare fund.in this line, we have analyzed all the spanish savings banks, over the period 2004-2008 and using the methodology of panel data, the effect that the composition ...

the growing importance of the environmental and social policies in the spanish savings banksand the large differences between them, take us to delve into those factors that influence on the amounts spent on environment and welfare fund.in this line, we have analyzed all the spanish savings banks, over the period 2004-2008 and using the methodology of panel data, the effect that the composition ...

The study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. To achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in Jordan based on the simple random sampling method. The study first hypothesis is...

According to agency theory, board of directors plays an important monitoring role in reducing information asymmetry and increasing the transparency of financial statements and social responsibility. This research is concerned with examining board diversity and social responsibility of the firms listed on the Tehran Stock Exchange during the years 2011-2015. To do so, a sample of 98 firms was se...