M.A. Thesis:

Earnings management، corporate governance and Costs Stickiness

Conflicts of interest between different stakeholders to discuss the issues challenging economic unit Between shareholders and managers is important and necessary attention by all stakeholders and managers to monitor and control deepened. Because the same characteristics that managers unconditional access to your financial information to gain an important part. The aim of this study was to investigate the relationship between earnings management and corporate governance in companies listed on costs stickiness Tehran Stock Exchange in the period 2009 to 2014 is. The results revealed, by a factor of earnings management, costs associated with adhesion negative and significant. On the other hand showed an examination of corporate governance, institutional shareholders and the adhesion spending significant negative relationship, but ownership concentration, did not significantly associated with adherence costs.

Keywords: Concentration of ownership, institutional shareholders, earnings management, adherence fees