Modeling the effect of a Socially Responsible Board of Directors on Earnings Management with respect to Corporate Governance

Document Type : Original Article

Authors
Majid Ali Beigloo 1
Sahar Sepasi 2
Javad Rezazadeh 2
1 PhD student in Accounting, Tarbiat Modares University, Tehran, Iran
2 Associate Professor, Accounting Department, Tarbiat Modares University, Tehran, Iran
10.22034/jik.2025.78365.4712
Abstract
Introduction: in this era, corporate social responsibility and corporate governance are two vital components in corporate management. the board of directors, as the main decision - making body, plays an essential role in determining financial strategies and policies of companies. also addresses social and environmental aspects.
Objective: this study has modeled the impact of social responsibility support board on earnings management with respect to corporate governance.
Methodology: this research is an applied and descriptive - correlational research. in quantitative part, the statistical population consisted of 141 companies listed in tehran stock exchange during the time of testing. the data were collected from codal site and the analysis was done using 3 grinding software. the research model according to the criteria of acceptance of companies in the stock exchange, the end of financial year was chosen based on march and not belonging to specific industries such as banks and financial vehicles. findings: the results showed that corporate governance has a significant positive impact on social responsibility performance and a negative impact on social responsibility strategy, but its effect on disclosure and earnings management has not been confirmed. Corporate characteristics have had a significant and positive impact on earnings management, which has a strong and significant impact on management behaviors.
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