Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance

Document Type : Research Paper

Authors

1 Assistant Professor of Accounting, Islamic Azad University, Kerman Branch

2 Lecturer, Islamic Azad University, Kerman Branch

3 M.A of Accounting, Islamic Azad University, Kerman Branch

Abstract

This study aims to examine the relationship between corporate governance and corporate economic performance, regarding the moderating effect of firm size. To test the hypotheses, multivariate OLS method was used. The data consists of 118 companies listed in the Tehran Stock Exchange in the period 2010 to 2014, and totally 708 company-years. The findings showed that corporate governance and corporate economic performance are positively correlated, and that firm size may enhance this relationship.

Keywords

References

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History

  • Receive Date: 24 September 2016
  • Revise Date: 03 February 2017
  • Accept Date: 21 March 2017

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