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  • 标题:Investigation of the Relationship between Corporate Governance and Financial Management Decisions in Firms Listed in Tehran Stock Exchange Market
  • 本地全文:下载
  • 作者:Roghayeh Manafi ; Amir Mahmoudian ; Ali Zabihi
  • 期刊名称:Mediterranean Journal of Social Sciences
  • 电子版ISSN:2039-2117
  • 出版年度:2015
  • 卷号:6
  • 期号:5
  • 页码:88-95
  • DOI:10.5901/mjss.2015.v6n5p88
  • 出版社:Mediterranean Center of Social and Educational Research (MCSER)
  • 摘要:In this research, the relationship between corporate governance and financial management decisions such as earnings management and inappropriate investments is explored. Data of 110 companies listed in Tehran Stock Exchange market from 2007 to 2013 has been used. The method for testing the hypotheses was linear regression. The results showed a negative and meaningful relationship between ownership concentration and CEO duality with earnings management. Institutional ownership has a positive and meaningful relationship with earnings management. Management ownership and earnings management have no meaningful relationship. Also, other results show that management ownership has a negative and meaningful relationship with investment efficiency and other corporate governance mechanisms have no meaningful relationship with investment efficiency.
  • 关键词:corporate governance;financial management decisions-investment
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