The Relationship between Board Independency and Return on Owners Equity

سال انتشار: 1395
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 534

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شناسه ملی سند علمی:

ICOEM03_070

تاریخ نمایه سازی: 19 خرداد 1396

چکیده مقاله:

Board independency as a corporate governance mechanism has been investigated in many studies. Since board of directors is considered as one of the most important management performance monitoring tools, board independency is very important. This study aims to investigate the relationship between board independency and return on owners equity of companies listed on Tehran Stock Exchange. To achieve this goal, the influence of other variables that may affect the return on owner s equity was controlled. These variables include firm size, firm age and financial leverage. The research sample included 89 companies within the period of 2009-2013. The statistical method used to test the research hypotheses was regression model based on the panel data. The results of hypotheses testing show that there is no significant relationship between board dependency and return on owner s equity

کلیدواژه ها:

Board Independency ، Return On Owners Equity ، Firm Performance

نویسندگان

Abolfazl Ghadiri Moghadam

Affiliation: Associate Professor of Accounting, Faculty of Administrative Sciences and Economics, Department of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran

Fatemeh Mahmoodi

Corresponding Author)Affiliation: Accounting Graduate Student, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran

Masoud Sabagh Tayebi

Affiliation: Accounting Graduate Student, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran

Ali Khedmati

Affiliation: Accounting Graduate Student, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran

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