نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشگاه پیام نور، تهران، ایران
2 کارشناسی ارشد، گروه حسابداری، دانشگاه پیام نور، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The present study examines the role of managerial ownership in the effect of financial performance and auditor reputation on company value in companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and causal (post-event) in terms of correlation method. The statistical population of the research is the companies admitted to the Tehran Stock Exchange, using the systematic elimination sampling method, 132 companies were selected as the research sample in the 10-year period between 1391 and 1400, and the data collection method is as described is below A library and data related to the measurement of variables were collected from the Kodal site and the financial statements of the companies, and preliminary calculations were made in Excel, and then Stata software was used to test the research hypotheses. Research results show that financial performance has a direct impact on company value. Also, managerial ownership has a direct effect on the relationship between financial performance and company value.
کلیدواژهها [English]
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