نوع مقاله : مقاله پژوهشی
نویسنده
استادیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه قم، قم، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
Misclassification of operating revenues and expenses presents a distorted view of financial performance, without altering net income, for users of corporate financial information. Agency theory and corporate governance emphasize the board role in mitigating distortions in financial reporting and its transparency. Given the increasing complexity of the business environment and heightened sensitivity to the quality of financial information, this study aims to determine how different quantiles of board governance mechanisms influence various quantiles of classification errors in income statement items, including operating revenues, operating expenses, and ultimately operating income. The study collected data from 120 companies over a 17-year period from 2007 to 2025. The data were analyzed using a quantile-on-quantile approach with MATLAB and EViews. The findings indicate complete alignment in the statistical test results regarding the impact of different quantiles of corporate governance on varying quantiles of misclassification of operating revenues, operating expenses, and operating income. in higher quantiles, the coefficients were positive and statistically significant, suggesting that improved corporate governance in these firms is associated with increased misclassification of revenues, expenses, and operating income. in lower quantiles, the coefficients were negative and significant, indicating that enhanced corporate governance reduces misclassification of revenues, expenses, and operating income. In middle quantiles, the coefficients were close to zero and statistically insignificant. These findings highlight that the impact of corporate governance on misclassification errors in income is highly quantile-dependent. This paradoxical pattern underscores the heterogeneity of corporate governance's role and emphasizes the need to explore underlying factors in future research.
کلیدواژهها [English]
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