چکیده (انگلیسی):

In this research, it is tried to determine the relation between governance system components and
earnings quality in listed companies in Tehran stock exchange. These components include the proportion of nonexecutive member’s board of directors, the level of ownership concentration and the percentage of changes in
companies’ board of director’s members. This research examines 130 companies in the period of (2007-2012). The
results show that in the 95 percent of confidence level, there is no relationship between the quality of earnings and
proportion of non-executive members’ board of directors, the level of ownership concentration, and the percentage
of changes in members of board of directors. Generally, the testing of the research hypotheses showed that the
components of system governance which had been discussed in this research has not any significant effect on
earning quality of listed companies in Tehran Stock Exchange