پیوندهای مفید
آمار
| تعداد نشریات | 22 |
| تعداد شمارهها | 705 |
| تعداد مقالات | 10,146 |
| تعداد مشاهده مقاله | 71,454,819 |
| تعداد دریافت فایل اصل مقاله | 63,176,396 |
The effect of the characteristics of the board of directors on the accounting financial criteria | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 8، دوره 14، شماره 11، بهمن 2023، صفحه 91-100 اصل مقاله (465.32 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.28261.3846 | ||
| نویسندگان | ||
| Mahsa Saremi nia1؛ Habibollah Nakhaei* 1؛ Zohreh Hajiha2 | ||
| 1Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran | ||
| 2Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran | ||
| تاریخ دریافت: 30 تیر 1401، تاریخ بازنگری: 16 شهریور 1401، تاریخ پذیرش: 28 شهریور 1401 | ||
| چکیده | ||
| The purpose of this study is to the effect of the characteristics of the board of directors on the accounting financial criteria in the companies admitted on the Tehran Stock Exchange. In this research, the criteria of board ownership, board independence and board size were used to measure the characteristics of the board of directors. In terms of classification, the research is of an applied type and the research method is of a quantitative type. In order to examine the hypotheses of the research, the audited financial statements of the companies and the change reports of 148 companies admitted to the Tehran Stock Exchange during the period from 2013 to 2020 were used, and the required data were extracted and used the method of multivariate regression analysis and the use of the F-test of Limer, Hausman, Brosch-Godfrey and Brosch-Pagan was investigated with the help of R software. The results of the hypothesis test showed that there is a relationship between the characteristics of the board of directors, which were evaluated using the criteria of ownership of the board of directors, the independence of the board of directors, and the size of the board of directors, and the financial performance of companies, which was evaluated using accounting criteria. There is a positive and meaningful. As a result, despite the significant effect of the characteristics of the board of directors on the performance of companies, the need to pay attention to the characteristics of the board of directors is of great importance. Therefore, according to the findings of the research, the importance of more effective supervision of the board of directors on the activities of managers is confirmed, and as a result, the criteria of ownership of the board of directors, the independence of the board of directors and the size of the board of directors, which can improve the performance of companies and cause He paid attention to increasing the efficiency and effectiveness of the decisions of the board of directors in the company and increasing the value and reputation of the company. | ||
| کلیدواژهها | ||
| financial performance؛ ownership؛ board independence؛ the board size | ||
| مراجع | ||
|
[1] F. Amer and M. Gerkaz, A study of the role of self-conscious emotions (pride and shame) in ethical accounting decisions: A case study of PhD and Master of accounting students in Gorgan universities, Value Behav. Account. Quart. 6 (2018), 165–177. [2] W. Ben Amar, A. Boujenoui and C. Francoeur, CEO attributes, board composition, and acquirer value creation: A Canadian study, Canad. J. Admin. Sci. 28 (2011), no. 4, 480–492. [3] A. Delshad and R. Tehrani, Investigating the effect of management characteristics on the value and volume of stock transactions with emphasis on data mining methods, J. Financ. Account. Knowledge 2 (2020), 29–60. [4] I. Fahmi, Analysis of financial statements, Alfabeta, Bandung, 2012. [5] E.F. Fama, Separation of ownership and control, J. Low Econ. 9 (1983), 301–325. [6] E.F. Fama and M.C. Jensen, Agency problems and residual claims, J. Law Econ. 26 (1983), 327–349. [7] J. Goodstein, K. Gautam and W. Boeker, The effect of board size and diversity on strategic change, Strategic Manag. J. 15 (1994), 241–250. [8] S. Green, Sarbanes Oxley and the board of directors, John Wiley & Sons, Inc. Hoboken, 2005. [9] Y. Hasas Yeganeh, S. Sheiry and S.H. Khosrownejad, The relationship between corporate governance mechanisms, debt ratio and company size with profit management, Account. Stud. 24 (2008), 79–115. [10] B.E. Hermalin and M.S. Weisback, Board of directors as an endogenously determined institution: A survey of the economic literature, Center for Responsible Business, 2003. [11] C.A. Ho and S.M. Williams, International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources, Int. J. Account. 38 (2003), 465–491. [12] M.C. Jensen and W.H. Meckling, Theory of the firm, managerial behavior, agency costs and ownership structure, J. Financ. Econ. 4 (1976), 5–30. [13] B. Kachenchart, D.L. Jones, N. Gajaseni, G.E. Jones and A. Limsakul, Seasonal nitrous oxide emissions from different land uses and their controlling factors in a tropical riparian ecosystem, Agricul. Ecosyst. Envir. 158 (2012), 15-–30. [14] I. Karasamani, The impact of managerial traits on corporate investment, PhD Thesis, Durham University, 2018. [15] F. Lippmann and L. Lippmann, Corporate governance best practices: Strategies for public, private and not-for-profit organizations, John Wiley & Sons, Inc. Hoboken, 2006. [16] T.W. Loe, L. Ferrell and P. Mansfield, A review of empirical studies assessing ethical decision making in business, J. Bus. Ethics 25 (2010), 185–204. [17] M. Moradi, M. Saeedi and H.R. Rezaei, Investigating the effect of board size and independence on agency costs, Empir. Account. Res. 7 (2013), 54–35. [18] M. Namazi and S. Ebrahimi, Investigating the impact of ownership structure and board composition on the technical efficiency of the listed companies on the Tehran Stock Exchange, J. Account. Knowledge 4 (2013), no. 12. [19] A. Saghafi and M.A. Aghaei, Accounting profit behavior, Account. Audit. Rev. 9 (1994), 5–21. [20] I.M. Silitonga and A. Simanjuntak, The influence of corporate governance on disclosure of corporate social responsibility and corporate financial performance as intervening variable, Econ. Bus. Int. Conf. Econ. Bus. Ind. Revol. 4 (2019), 331–337. [21] C.J. Van Rooyen, F. Mavhandu and W. Answeeuw, The business of informal trading in the food and flower sectors, C.J. Van Rooyen, O.T. Doyer and L. D’Haese (Eds.), University of Pretoria, Institutional University Cooperation, 2002. [22] J. Yau, CEO personal attributes and corporate decisions, PhD Thesis, Durham University, 2017. [23] Z. Zainal Abidin, N. Mustaffa Kamal and K. Jusoff, Board structure and corporate performance in Malaysia, Int. J. Econ. Finance 1 (2009), 150–164. | ||
|
آمار تعداد مشاهده مقاله: 17,138 تعداد دریافت فایل اصل مقاله: 10,568 |
||