CIVILICA We Respect the Science
(ناشر تخصصی کنفرانسهای کشور / شماره مجوز انتشارات از وزارت فرهنگ و ارشاد اسلامی: ۸۹۷۱)

The Impact of independent audit committee on investment decisions at companies listed in Tehran Stock Exchange

عنوان مقاله: The Impact of independent audit committee on investment decisions at companies listed in Tehran Stock Exchange
شناسه ملی مقاله: ICOAC01_230
منتشر شده در ششمین کنفرانس بین المللی اقتصاد، مدیریت و علوم مهندسی در سال 1394
مشخصات نویسندگان مقاله:

Zohreh Hajiha - Assistant professor of accounting, Islamic Azad University, East Tehran Branch
Ahmad Karimi - Master of Science in the field of accounting, Islamic Azad University, Shahre Ghods Branch

خلاصه مقاله:
Due to the information asymmetry, investors should have confidence for financial investment and the factors that affect the trust of investors is the independence of theaudit committee. Therefore, in this study the impact of independent audit committee on investment decisions at companies listed in Tehran Stock Exchange were tested byusing from experts opinion and measured by Likert questionnaires and regression. The results showed a significant positive effect of independence audit committee on investment decisions in Tehran Stock Exchange

کلمات کلیدی:
Independence, Audit Committee, Investment, Tehran Stock Exchange

صفحه اختصاصی مقاله و دریافت فایل کامل: https://civilica.com/doc/480666/