M.A. Thesis:

Relationship between of coroprate governance and earnings management with the role of disclosure quality

The present study investigates the role of disclosure quality moderation on the relationship between corporate governance and earnings management in companies accepted in the Tehran Stock Exchange. In this research, 110 companies have been investigated in Tehran Stock Exchange during 1394-1399. The research method is causal correlation and post-event and hypothesis testing, correlation test and regression test. The eviews8 software has been used to test the hypotheses. The findings of the research show that there is a significant relationship between the independence of the board of directors, the independence of the audit committee and the accruals, but there is no relationship between the size of the board of directors, the financial expertise of the audit committee and the accrual-based accruals. There is also a significant relationship between the independence of the board of directors, the size of the audit committee and the independence of the audit committee and the disclosure quality, but there was no significant relationship between the size of the board of directors and disclosure quality.

Keywords: Corporate Governance, Earnings Management, Disclosure Quality