The Effect of Board Composition on Performance with Emphasis on Efficiency of Firm’s Total Resources Value Added
This study aims to investigate to the effect of board composition on performance of companies Tehran Stock Exchange listed with emphasis on efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resources separately....
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2012-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1113_633851ec4606ebe02affbab6c0d9632f.pdf |
| _version_ | 1797378321302945792 |
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| author | Mohamad Namazi Fahimeh Ebrahimi |
| author_facet | Mohamad Namazi Fahimeh Ebrahimi |
| author_sort | Mohamad Namazi |
| collection | DOAJ |
| description | This study aims to investigate to the effect of board composition on performance of companies Tehran Stock Exchange listed with emphasis on efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resources separately. For this purpose, a sample consisting of 64 companies between 2001 and 2010 was selected. The results of testing hypotheses by applying the ordinary least square regression model statistically show that there is a weak positive and meaningful relationship between the variable of the presence of one of the non-executive members in the chairman position and the efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resources. However, no meaningful relationship was found between variables of the percentage of non-executive directors on the board and presence of at least three non-executive members in the board composition and the efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resources |
| first_indexed | 2024-03-08T20:06:08Z |
| format | Article |
| id | doaj.art-8051a4b2e2bf417da016295e7a2316b6 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:08Z |
| publishDate | 2012-12-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-8051a4b2e2bf417da016295e7a2316b62023-12-23T10:35:31ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192012-12-0110401261113The Effect of Board Composition on Performance with Emphasis on Efficiency of Firm’s Total Resources Value AddedMohamad Namazi0Fahimeh Ebrahimi1دانشگاه شیرازدانشگاه شیرازThis study aims to investigate to the effect of board composition on performance of companies Tehran Stock Exchange listed with emphasis on efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resources separately. For this purpose, a sample consisting of 64 companies between 2001 and 2010 was selected. The results of testing hypotheses by applying the ordinary least square regression model statistically show that there is a weak positive and meaningful relationship between the variable of the presence of one of the non-executive members in the chairman position and the efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resources. However, no meaningful relationship was found between variables of the percentage of non-executive directors on the board and presence of at least three non-executive members in the board composition and the efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resourceshttps://qjma.atu.ac.ir/article_1113_633851ec4606ebe02affbab6c0d9632f.pdfboard compositionefficiency of value added by firm’s total resourcesefficiency of value added by firm’s physical capital resourcesefficiency of value added by firm’s intellectual capital resourcestehran stock exchange (tse) |
| spellingShingle | Mohamad Namazi Fahimeh Ebrahimi The Effect of Board Composition on Performance with Emphasis on Efficiency of Firm’s Total Resources Value Added مطالعات تجربی حسابداری مالی board composition efficiency of value added by firm’s total resources efficiency of value added by firm’s physical capital resources efficiency of value added by firm’s intellectual capital resources tehran stock exchange (tse) |
| title | The Effect of Board Composition on Performance with Emphasis on Efficiency of Firm’s Total Resources Value Added |
| title_full | The Effect of Board Composition on Performance with Emphasis on Efficiency of Firm’s Total Resources Value Added |
| title_fullStr | The Effect of Board Composition on Performance with Emphasis on Efficiency of Firm’s Total Resources Value Added |
| title_full_unstemmed | The Effect of Board Composition on Performance with Emphasis on Efficiency of Firm’s Total Resources Value Added |
| title_short | The Effect of Board Composition on Performance with Emphasis on Efficiency of Firm’s Total Resources Value Added |
| title_sort | effect of board composition on performance with emphasis on efficiency of firm s total resources value added |
| topic | board composition efficiency of value added by firm’s total resources efficiency of value added by firm’s physical capital resources efficiency of value added by firm’s intellectual capital resources tehran stock exchange (tse) |
| url | https://qjma.atu.ac.ir/article_1113_633851ec4606ebe02affbab6c0d9632f.pdf |
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