The Relationship between Board Independency and Return on Owners Equity
Publish place: The 9th International Conference on Economics and Management
Publish Year: 1395
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
ICOEM03_070
تاریخ نمایه سازی: 19 خرداد 1396
Abstract:
Board independency as a corporate governance mechanism has been investigated in many studies. Since board of directors is considered as one of the most important management performance monitoring tools, board independency is very important. This study aims to investigate the relationship between board independency and return on owners equity of companies listed on Tehran Stock Exchange. To achieve this goal, the influence of other variables that may affect the return on owner s equity was controlled. These variables include firm size, firm age and financial leverage. The research sample included 89 companies within the period of 2009-2013. The statistical method used to test the research hypotheses was regression model based on the panel data. The results of hypotheses testing show that there is no significant relationship between board dependency and return on owner s equity
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Authors
Abolfazl Ghadiri Moghadam
Affiliation: Associate Professor of Accounting, Faculty of Administrative Sciences and Economics, Department of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran
Fatemeh Mahmoodi
Corresponding Author)Affiliation: Accounting Graduate Student, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran
Masoud Sabagh Tayebi
Affiliation: Accounting Graduate Student, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran
Ali Khedmati
Affiliation: Accounting Graduate Student, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran
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