NDLI: Impact of Joint Board on Disclosure Level and Earnings Quality in Firms Listed in Tehran Stock Exchange

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Impact of Joint Board on Disclosure Level and Earnings Quality in Firms Listed in Tehran Stock Exchange

Content Provider	Semantic Scholar
Author	Haghighi, Somayeh Modon Fard, Hamidreza Vakili
Copyright Year	2015
Abstract	Board of directors is one of the main elements of the strategic system of the firm which is responsible for management of daily operations and business process. The main responsibility of the board is developing effective leadership on the firm’s affairs in line with interests of the stakeholders and balance in interests of various stakeholders including customers, staffs, investors and local communities and providing independent supervision over performance of administrative managers and challenging strategy and business decisions of the executive management. One of the controversial issues in board structure area is joint board member. This work investigates effects of joint board on disclosure level, tax evasion, corporate performance and earnings quality. In Iran’s environment where joint board is common, it is investigated during a seven-year period (2004 2010) in Tehran Stock Exchange. Findings show joint board is negatively related to disclosure level and positively related to earnings quality and performance. According to previous studies, firm size, and independent director is positively correlated with the level of disclosure. Joint Board does not impact significantly on tax evasion. From an accounting perspective, this study provides evidence that policies and laws limiting joint board may be unnecessary.
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://www.cibtech.org/sp.ed/jls/2015/01/399-JLS-S1-400-HAMIDREZA-DISCLOSURE%20-213.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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