The disclosure of executive compensation arrangements in annual reports would allow investors and other interested parties to make informed judgements about manager motivation and commitment to maximize shareholder wealth. This study examines the relationship between Executive cash compensation, corporate governance, Income smoothing, Discretionary accruals, and firm value in companies listed on the Tehran Stock Exchange.Statistical population of this study is Iran-Tehran Stock Exchange during 2013-2017.The results showed that Corporate Governance has a Negative and Significant Impact on Executive cash compensation. Executive cash compensation does not have a significant negative effect on Income smoothing andExecutive cash compensation does not have a positive and significant effect on Discretionary accruals. And, Executive cash compensation has a significant effect on decreasing Firm value.
