نوع مقاله : مقاله پژوهشی
نویسندگان
1 عضو علمی گروه حسابداری، دانشگاه پیام نور، تهران، ایران
2 دانشیار گروه حسابداری، دانشکده اقتصاد و حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Accounting information in which a reasonable level of compliance has been observed is a useful source of information for making decisions and, of course, predicting future financial events. According to the information mentioned in the financial statements, this is necessary to test the reliability of accounting information against the uncertainty of market information, because many researchers believe that the principle of matching costs with revenues will reduce uncertainty about information. However, the adoption of a leadership strategy by the company can affect the cost structure of the company and an increase agency cost exacerbates this. In this regard, in the present study, an attempt was made to use the data of 106 companies listed on the Tehran Stock Exchange during the period 2014 to 2019 and multivariate regression to examine the impact of strategic business strategy and agency costs on matching budget of costs with revenues to be paid. The results of the study showed that there is a significant and direct relationship between following the cost leadership strategy and matching budget of costs with revenues and agency costs weaken the direct link between following a cost leadership strategy and matching costs to revenue.
کلیدواژهها [English]
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