board

Management is trying to maximize your rewards and that means in terms of net profit, return on investment (performance) or other accounting measures and also by trying to Making positive changes in the prices of corporate securities to be done. In other words, the maximum managers Their interests are trying to improve corporate performance and the improvement of the capital Investors will be aware of the attention and increased trade and thus share in research Willing to "review the independent non-executive directors' fees from the perspective of agency theory" discussed Is. The sample is composed of 92 companies selected by systematic elimination Is. The company had a total of 460 years. To analyze the data analysis and hypothesis testing This software has been used 7 EVIEWS according to regression analysis, the following results were obtained: Between independent non-executive director's fees and visible efforts there is a significant positive relationship manager. Between independent non-executive directors' fees and the number of board meetings there is a significant positive relationship.

Purpose: Women studies have always been of interest to researchers. The issue of women's presence in business and management is one of the most important issues in the field of women's studies. This study sets to investigate the effect of characteristics of female managers who were either member of board or CEO on earning quality. Methodology: To this end, we collected necessary data such as financial statements from 102 Tehran Stock Exchange listed companies. The data belongs to period stretching from 20 Feb 2015 to 20 Feb 2020. To test our hypotheses, multivariate regression with panel data and also EViews software were utilized. The results show that the presence of female managers has a positive as well as meaningful effect on earning quality. Findings: Furthermore, the results of our second and third hypothesis indicate that the training skills of female managers and their experience in the board have a positive and significant relationship with the quality of companies’ earnings. Conclusion: According to the results of the research, it is recommended that women be used more in managerial positions and the existing misconceptions that have prevented skilled and experienced women from appearing should be discarded.