The Impact of Board Composition, Audit Fees, and Ownership Concentration on Risk Management of Listed Companies in Tehran Stock Exchange
Academic Journal of Accounting and Economic Researches
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Title |
The Impact of Board Composition, Audit Fees, and Ownership Concentration on Risk Management of Listed Companies in Tehran Stock Exchange
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Creator |
Ashuri, Narjes
TalebNia, Ghodratolla Asadpour, Ahmad Ali |
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Description |
Risk management has always been one of the major concerns of corporate executives, and activities in connection with the issue of risk management is growing and evolving. However, little and a few empirical research and articles associated with factors related to this issue have been conducted. This study examines the relationship between the characteristics of Board, independent audit fees and ownership concentration on business risk management. For this purpose, a sample of 105 companies listed in Tehran Stock Exchange for the 5-year period 2008 to 2012 is studied. To verify the hypothesis, regression test is used. The results of testing hypotheses suggest that there is no significant association between the characteristics of the Board and risk management business. There is a significant relationship between independent audit fees and business risk management. There is no significant relationship between ownership concentration and business risk management.
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Publisher |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783
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Contributor |
—
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Date |
2018-03-28
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/670
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Source |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 6, No 3 (2017): July 2017
2333-0783 2375-7493 |
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Language |
eng
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Relation |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/670/459
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Rights |
Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0 |
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