عنوان مقاله [English]
The objective of this study is to examine the relationship between corporate governance attributes (ownership concentration, institutional ownership, CEO dominance, duality, board size, board independence, debt reliance and CEO tenure) and the information content of earnings in the presence of earnings management in Tehran Stock Exchange listed corporations during 1380-1386. Hypotheses were tested utilizing Linear Multi Regression by Pooled Generalized Least Squares(PGLS)model. Results show that the relationship between institutional ownership and board independence with the information content of earnings is stronger in corporations with high incentive to manage earnings. Also, in shareholders’ opinion, other corporate governance attributes(ownership concentration, CEO dominance, duality, board size, debt reliance and CEO tenure) have no effect on improving the information content of earnings neither in the presence of high incentive to manage earnings nor in the presence of low incentive to manage earnings. Therefore, with regard to the results of research on corporate governance, in order to protect the rights of minority shareholders, increase earnings reliability and support the stock market expansion, approval of corporate governance act should be high priority for Securities and Exchange High Council.