نوع مقاله : مقاله پژوهشی
موضوعات
عنوان مقاله English
نویسندگان English
This study examined the moderating role of board diversity in the relationship between ownership structure and real earnings management in companies listed on the Tehran Stock Exchange. The objective was to assess how board diversity influences the effect of various forms of ownership structure on real earnings management. The research employed a post-event design with a longitudinal–cross-sectional approach. The statistical population included all listed firms from 2018 to 2023, and a sample of 131 companies was selected through systematic screening. Data were analyzed using regression models via Stata software, version 17. The results indicated that board diversity had no significant moderating effect on the relationship between ownership structure and real earnings management. However, ownership concentration, managerial ownership, and institutional ownership each showed a significant and negative relationship with real earnings management. These findings suggest that ownership structure plays an effective role in reducing the inclination toward real earnings management, while board diversity does not influence the strength of this relationship.
کلیدواژهها English
