Investigate the Moderating Mffect of Corporate Governance on the Relationship Between Profit Management and Cost Stickiness in Companies listed on the Tehran Stock Exchange
Sticking and spending costs is one of the most important issues in the field of financial and accounting management. The literature in this area suggests that the stickiness of costs can not be separated from management incentives. In order to achieve this goal, 197 companies were surveyed during the period from 2016 to 2021. According to the literature, The main purpose of this research is to investigate the moderating effect of corporate governance on the relationship between profit management and cost stickiness in companies listed on the Tehran Stock Exchange. The results show that there is a significant relationship between profit management and cost stickiness, and on the other hand, corporate governance has no effect on cost stickiness. Also, the moderating effect of good corporate governance on the relationship between profit management and cost stickiness was not found to be significant.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
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