M.A. Thesis:

characteristics of the board chairman and earnings managment

If the chairman of the board is more active in a company with more work experience, it usually increases profit management The company will be (Ali and Zhang.) 2015, 1 The purpose of this research is to examine the impact of the characteristics of the chairman of the board On corporate profit management. This research is a library and analytical study based on and based on Analysis of panel data (data panel). In this research financial information of 107 companies accepted in the stock exchange Securities of Tehran during the period 1391 to 1396 (642 companies - year). Research results Concerning the confirmation of the first hypothesis of the research, the head of the board of directors pointed to a decrease in profit management Companies have a significant and direct impact. Also according to the analyzes carried out in connection with Confirming the second hypothesis of the research, we concluded that the chairman of the board with more experience working on reducing management Corporate profits have a significant and inverse effect. The results of the research are related to the confirmation of the third hypothesis of the research It was argued that the dichotomy of the CEO's duties on the reduction of corporate profit management had a significant and direct effect has it. Finally, according to the analyzes carried out in connection with the confirmation of the fourth hypothesis of the research, this is We concluded that the head of the board with a higher education had a significant impact on corporate profit management Has a reverse

Keywords: Chairman of the board of directors, reduction of profit management, chairman of the board with more