Abstract
PurposeThe purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE).Design/methodology/approachData were collected from 560 listed firms on TSE, which were selected using systematic sampling. Descriptive statistics, Pearson correlation and panel data regression were used for data analysis during 2009-2014.FindingsThe results showed that earnings management reduces earnings relevance and book value relevance through short-term and long-term discretionary accruals.Originality/valueThe outcomes of the current study are quite interesting to academia and practitioners.
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