Explain the role of investment horizons on corporate decision making from the perspective of corporate governance (internal controls and disclosures)

we study the ability to explain the role of investment horizon on corporate decisions in terms of corporate governance, risk of bankruptcy and managerial errors. bankruptcy can negatively affect both the company itself and the economy. this research is based on data published by companies listed in tehran stock exchange during 1387 to 1396 with selected sample including 99 companies. The hypotheses test were implemented using the multivariate linear regression model and econometric models. the research hypotheses based on the combination / combination data and the least marginal of the research hypotheses show that, in firms with long - term investment horizon, management decisions are in terms of corporate governance characteristics. in firms with long - term investment horizon, management decisions are on management decisions in terms of hiring defensive defensive strategies. in companies with long - term investment horizon, monitoring of management decisions in terms of reduction of managerial behaviors is considered. in companies with long - term investment horizon, monitoring of management decisions is in terms of investment decisions.