تأثیر تعدیل‌گری اندازۀ شرکت بر رابطۀ بین حاکمیت شرکتی و عملکرد اقتصادی شرکت‌ها

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری، دانشگاه آزاد اسلامی واحد کرمان

2 مدرس مدعو حسابداری، دانشگاه آزاد اسلامی واحد کرمان

3 کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی واحد کرمان

چکیده

این پژوهش به بررسی اثر حاکمیت شرکتی و عملکرد اقتصادی با توجه به تأثیر تعدیل‌گری اندازۀ شرکت می‌پردازد. برای آزمون فرضیه‌ها از روش رگرسیون چند متغیره، بهره برده شده است. جامعۀ آماری این تحقیق شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران است که از بین آنها، داده‌ها برای ۱۱۸ شرکت مهیا و افق زمانی از سال ۱۳۸۸ تا ۱۳۹۳ است. بنابراین 708 سال- شرکت در این پژوهش موردبررسی قرارگرفته‌اند. نتایج این پژوهش نشان می‌دهد که حاکمیت شرکتی و عملکرد اقتصادی دارای اثر مستقیم هستند و این رابطه توسط اندازۀ شرکت به‌عنوان متغیر تعدیل‌گر، تقویت می‌شود.

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