Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange
This study examines the factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange. In order to achieve this goal a comprehensive index of 18 factors related to corporate governance, which are compatible with Iran's reporting environment as a measure of t...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2015-09-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_11504_d41d8cd98f00b204e9800998ecf8427e.pdf |
| _version_ | 1797378315882856448 |
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| author | مهدی صفری گرایلی عالیه بالارستاقی |
| author_facet | مهدی صفری گرایلی عالیه بالارستاقی |
| author_sort | مهدی صفری گرایلی |
| collection | DOAJ |
| description | This study examines the factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange. In order to achieve this goal a comprehensive index of 18 factors related to corporate governance, which are compatible with Iran's reporting environment as a measure of the quality of corporate governance, was prepared. By using a sample consists of 101 firms listed in Tehran stock exchange in the period of 1388 to 1392 and by taking advantage of multivariate regression techniques based on the pattern of the data grew, results showed that firm size, leverage and profitability have a significant positive effect on the quality of corporate governance. But firms' investment opportunities and quality of auditing don’t have a significant effect on the quality of corporate governance. Findings While filling the research gap in this area, Can be helpful for investors, securities and stock exchange organization, and other users of accounting information, In decision-making. |
| first_indexed | 2024-03-08T20:06:04Z |
| format | Article |
| id | doaj.art-69f2e76555334da5ab2df22edd256d5a |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:04Z |
| publishDate | 2015-09-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-69f2e76555334da5ab2df22edd256d5a2023-12-23T10:36:10ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192015-09-01124710.22054/qjma.2020.5237.119711504Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchangeمهدی صفری گرایلی0عالیه بالارستاقی1عضو هیات علمی/ دانشگاه آزاد اسلامی واحد بندرگزدانشجوی کارشناسی ارشد/ دانشگاه آزاد اسلامی گرگان واحد علوم و تحقیقاتThis study examines the factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange. In order to achieve this goal a comprehensive index of 18 factors related to corporate governance, which are compatible with Iran's reporting environment as a measure of the quality of corporate governance, was prepared. By using a sample consists of 101 firms listed in Tehran stock exchange in the period of 1388 to 1392 and by taking advantage of multivariate regression techniques based on the pattern of the data grew, results showed that firm size, leverage and profitability have a significant positive effect on the quality of corporate governance. But firms' investment opportunities and quality of auditing don’t have a significant effect on the quality of corporate governance. Findings While filling the research gap in this area, Can be helpful for investors, securities and stock exchange organization, and other users of accounting information, In decision-making.https://qjma.atu.ac.ir/article_11504_d41d8cd98f00b204e9800998ecf8427e.pdf"firm size""profitability""investment opportunities""quality of audit""quality of corporate governance" |
| spellingShingle | مهدی صفری گرایلی عالیه بالارستاقی Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange مطالعات تجربی حسابداری مالی "firm size" "profitability" "investment opportunities" "quality of audit" "quality of corporate governance" |
| title | Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange |
| title_full | Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange |
| title_fullStr | Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange |
| title_full_unstemmed | Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange |
| title_short | Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange |
| title_sort | factors affecting the quality of corporate governance in listed companies in tehran stock exchange |
| topic | "firm size" "profitability" "investment opportunities" "quality of audit" "quality of corporate governance" |
| url | https://qjma.atu.ac.ir/article_11504_d41d8cd98f00b204e9800998ecf8427e.pdf |
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