Investigating the mediating role of , investment efficiency on the Relationship between Conservatism and Performance of listed companies in Tehran Stock Exchange
Conservatism in accounting can be described as a mechanism that, if properly applied, leads to solving many representation problems and information asymmetries. There is a growing gap between directors and suppliers of financial resources for business units, which will improve the company's performance. The purpose of this research is to investigate the role of investment efficiency intermediation on the relationship between conservatism and the performance of accepted companies in Tehran Stock Exchange. To this end, information on 118 companies listed in Tehran Stock Exchange has been reviewed during the period from 1390 to 1396. For processing the research model, ordinary least squares and multivariate regression have been used. Also, Eviews software version 9 and Excel 2010 have been used for computing. The results of the research hypothesis test suggest that the investment efficiency has a direct and significant effect on the relationship between conservatism and the performance of accepted companies in Tehran Stock Exchange. And there is a direct and significant relationship between the conservatism and the performance of the companies accepted in Tehran Stock Exchange.
Journal of Accounting and Management vision, Volume:2 Issue:8, 2019
12 - 25
روشهای دسترسی به متن این مطلب
در سایت عضو شوید و هزینه اشتراک یکساله سایت به مبلغ 300,000ريال را پرداخت کنید. همزمان با برقراری دوره اشتراک بسته دانلود 100 مطلب نیز برای شما فعال خواهد شد!
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی همه کاربران به متن مطالب خریداری نمایند!