The Effects of Earnings Quality Criteria on the Agency Costs: (Evidence from Tehran Stock Exchange Market)

被引：3
|
作者：
Namazi, Mohammad [1 ]
Rezaei, GholamReza [1 ]
机构：
[1] Shiraz Univ, Fac Econ Management & Social Sci, Dept Accounting, Accounting, POB 85111-71946, Shiraz 71946, Iran
来源：
3RD INTERNATIONAL CONFERENCE ON NEW CHALLENGES IN MANAGEMENT AND BUSINESS: ORGANIZATION AND LEADERSHIP | 2016年 / 230卷
关键词：
Agency costs; Earnings quality criteria; Agency theory; Information quality; Tehran Stock Exchange; MANAGEMENT;
D O I：
10.1016/j.sbspro.2016.09.009
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This research explores the effects of various criteria of the earnings quality on the agency costs of the companies. It attempts to respond to the following queries: "what are the effects of the earnings quality on the agency costs? The results of regression analysis suggest that there is no significant difference between the TSE market and other developed markets in the sense that a reverse significant relationship exists between different criteria of the earnings quality information and agency costs criteria. The results of MANOVA also indicate that when earnings quality information is high, the firms' agency costs are lower. (C) 2016 The Authors. Published by Elsevier Ltd.
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页码：67 / 75
页数：9
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