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The Effect of Agency Problems on Cost Stickiness in Family and Non-Family Firms Considering the Moderating Role of Corporate Governance Quality

کلیدواژه: Cost stickiness,Agency Problems,Corporate Governance Quality,Family Firms,Non-Family Firms.

نویسندگان: Farzad Ghayour Farzad Ghayour, Didar Hamzeh, Ghayour Farzad

ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING

Understanding Cost behavior and identifying Cost stickiness is crucial for internal and external stakeholders, as it influences company profitability and decision-making. Cost stickiness arises from the asymmetry in Cost responses to changes in sales and can be affected by the agency problem, which ... ادامه

سال:2024

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The Impact of Mechanisms of Corporate Governance on Stock Trading Cost

کلیدواژه: Independence of Board Members,Ownership Concentration,Directors Ownership,Stock Trading Cost

نویسندگان: KAMYABI YAHYA, KHODAMIPOUR AHMAD, Amiri Esmaeil

ناشر: حسابداری مالی - FINANCIAL ACCOUNTING

The rising Cost of trading disrupts investors' strategies and reduces return on investment. Planning on this issue through strong mechanisms of corporate Governance can reduce trading Costs. To this end, the present paper examined the effect of some mechanisms of corporate Governance on the stock tr... ادامه

سال:2018

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Hegemonic Model of Stakeholders Interest Conflict o in Family-Owned Companies: The Theory of Caudilloism in Corporate Governance

کلیدواژه: The Power Hegemonic Structure,Stakeholders Interest Conflict,Caudilloism in Corporate Governance

نویسندگان: Sharififar Mohsen, Kaab Omeir Ahmad, MAHMOODI ALI, MEHRABANI FATEMEH

ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING

Meeting stakeholder expectations is an integral part of Governance structures, so the presence of effective functions in Governance structures reduces the conflict of interest of external stakeholders with the company due to the existence of effective oversight. However, Family ownership structures,... ادامه

سال:2023

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The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach

کلیدواژه: Dividends,Corporate Governance,Capital Structure,Investment,Financial Performance

نویسندگان: FATHI SAEED, Abootalebi Hamid

ناشر: پژوهش های حسابداری مالی - Financial Accounting Research

Managers can maximize shareholders' wealth by managing variables in the financial structure (such as capital structure, dividend, and investment). Using corporate Governance mechanisms, shareholders try to guide managers in this direction. The sample of this research is the statistical tests in past... ادامه

سال:2022

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Effects of Corporate Governance and Earnings on Cost Stickiness and Conservatism in the Capital Market

کلیدواژه: Cost Stickiness,Corporate Governance,Conservatism,Structural Equation Approach

نویسندگان: PAZOUKI PARISA, DARABI ROYA

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Understanding Cost behavior is one of the important issues of Cost accounting and management accounting. In traditional Cost behavior models, variable Costs are increased or decreased in proportion to changes in activity volume, and change directions in activity volume do not affect Cost changes mag... ادامه

سال:2019

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Corporate Governance and Agency Cost (Model-based Approach) and the Mediating Role of Financial Policies

کلیدواژه: Corporate Governance,Agency Cost,Financial Policies

نویسندگان: Rahimnejad Sarvenaz, FATHI SAEED, MOAYEDFAR ROZITA

ناشر: چشم انداز مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE

With the separation of ownership and management, the corporate Governance system is a good tool in the hands of shareholders to reduce agency Costs. Developing the literature in which agency Cost is calculated by the absolute amount of cash flow or its interaction with growth opportunities, we measu... ادامه

سال:2022

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A Survey on the Relationship between Product Market Competition with Cost Stickiness Behavior and Corporate Governance

کلیدواژه: Product Market Competition,Cost Stickiness,Corporate Governance

نویسندگان: SAFARZADEH MOHAMMAD HOSSEIN, anari hamed

ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING

This research investigates the impact of product market competition on Cost stickiness behavior and corporate Governance. To achieve this goal, 200 companies were selected as a statistical sample and the required data were collected using the Codal database for a period of six years from 2013 to 201... ادامه

سال:2019

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Intra-industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role of Corporate Governance

کلیدواژه: board gender diversity,Corporate governance,Cost of capital,Intra-Industry Connectedness,Shareholder Portfolio Diversity

نویسندگان: Sajjadi Zanyar, Hasanzadeh Shadi

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective Some major factors influencing investment include the investment risk and the consequent Cost of capital imposed upon companies. Different studies demonstrated that intra-industry information transfer significantly influences the reporting environment and the quality of fi... ادامه

سال:2024

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Modeling the Moderating Role of Corporate Governance in the Relationship between Financial Reporting Readability and Agency Cost

کلیدواژه: Financial Reporting Readability,Agency Cost,Corporate Governance

نویسندگان: NOROUZI MOHAMMAD, AZINFAR KAVEH, ABBASI EBRAHIM, DADASHI IMAN

ناشر: راهبرد مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT STRATEGY

Today, in developing countries, corporate Governance mechanisms are seen as a regulatory factor for the company. According to the representation theory, the first problem with representation is the existence of a conflict of interests between the shareholder and the manager. The listed companies are... ادامه

سال:2021

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The Effect of Corporate Governance on the Firms’ Financial Performance through the Mediating Variable of Transparency Using the Meta-Analysis Method

کلیدواژه: Corporate governance, financial performance, Transparency, Meta-Analysis

نویسندگان: Asgarpour Rasoul, Aboutalebi Hamid

ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing

Abstract
The ultimate goal of corporate Governance is to achieve the promotion of fairness, transparency, accountability, and compliance with the rights of shareholders in companies and economic enterprises. However, there are doubts about its success rate in achieving the afor... ادامه

سال:2024

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