The Effect of Internal Control and Managers' Performance on Financial Accounting in Companies Listed at Tehran Stock Exchange

سال انتشار: 1403
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 73

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شناسه ملی سند علمی:

JR_JRMA-6-10_034

تاریخ نمایه سازی: 22 اسفند 1403

چکیده مقاله:

The present article is a descriptive survey based on data collection method and field and library research. To analyze and interpret the data in the descriptive section, tables of frequencies and percentages, averages, standard deviation have been used. In inferential statistics, to explain the relationship between independent and dependent variables, Student's T test was used in SPSS software. The statistical population consists of financial managers and experts working in companies listed at the Tehran Stock Exchange in ۲۰۱۶. The results indicate that internal control and performance of managers have a significant effect on financial accounting.

نویسندگان

Farzad yousefi

Assistant professor, University of Saravan, Iran

Razieh Goldarzehi

Assistant professor, University of Saravan, Iran