Thesis:

The moderating role of financial leverage on the relationship between earnings volatility and corporate governance with earnings quality

The present study was conducted with the aim of investigating the moderating role of financial leverage on the relationship between profit volatility and corporate governance with profit quality in the stock exchange. This research is descriptive and in terms of the applied goal and the method used in this research, it is a correlational survey, using historical information after the event and using multivariate regression and econometric model. The statistical population of the research is all the companies admitted to the Tehran Stock Exchange in the period of 2016-2022, and 142 companies were analyzed as research samples. The collected data of the companies were analyzed using regression analysis and using Eviuse 10 software. The results of regression analysis and hypothesis testing show that there is a negative and significant relationship between profit fluctuations and profit quality, and there is a positive and significant relationship between corporate governance and profit quality. The control variables of company size and asset return rate have a positive and significant relationship with profit quality, and there is a positive and negative relationship between the variable of financial leverage. Also, the results show that financial leverage moderates the relationship between profit volatility and corporate governance with profit quality.

Keywords: : Earnings quality, Financial leverage, Earninge volatility, corporate governance