The Effect of Internal Control Weakness on Investment Efficiency of Companies Listed in Tehran Stock Exchange
Publish Year: 1396
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFMA-2-7_004
تاریخ نمایه سازی: 13 آذر 1400
Abstract:
This study explores the effect of internal control weakness on investment efficiency of companies listed in Tehran Stock Exchange. The statistical population included all companies listed in Tehran Stock Exchange during the time period ۲۰۱۲-۲۰۱۵. Purposive sampling was the sampling method. Given the theoretical principles and the research literature, two hypotheses were proposed which were tested via regression model. Eviews was employed to perform final analyses. The results revealed that there is a significant relationship between internal control weakness and investment efficiency. In other words, in the event that there is internal control weakness or the number of internal control weaknesses is increased, lack of investment efficiency (over-investment and under-investment) will increase.
Keywords:
Internal Control Weakness , Investment Efficiency , Number of Internal Control Weaknesses , financial reporting quality
Authors
Rahman Saedi
Phd Candidate of Accounting, Islamic Azad University, Khorasgan Isfahan Branch, Isfahan, Iran
Mosen Dastgir
Professor, Faculty of Accounting, Islamic Azad University, Khorasgan Isfahan Branch Isfahan, Iran (Corresponding author)
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