Investigating the effect of women's presence in the audit committee and research and development costs on economic added value

Dissatisfaction with the traditional performance evaluation criteria has led to various proposals regarding new performance evaluation criteria. One of the most important criteria is economic added value. The maximization of shareholder wealth is the main goal of the business unit, and today economic added value is mentioned as the best indicator of internal performance evaluation, which is an indicator of increasing shareholder value. The purpose of this research is to investigate the effect of women's presence in the audit committee and research and development costs on economic added value. The statistical population of the research companies admitted to the Tehran Stock Exchange and the studied sample includes 140 admitted companies during the years 2016 to 2016. The research method is descriptive and correlational in terms of the relationship between variables, and it is practical in terms of purpose. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results obtained from the analysis of the hypotheses showed that the presence of women in the audit committee has a positive and significant effect on the added economic value, and research and development costs have a positive and significant effect on the added economic value.