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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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Field Value
 
Title The Impact of Board Composition, Audit Fees, and Ownership Concentration on Risk Management of Listed Companies in Tehran Stock Exchange
 
Creator Ashuri, Narjes
TalebNia, Ghodratolla
Asadpour, Ahmad Ali
 
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.
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor
 
Date 2018-03-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/670
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 6, No 3 (2017): July 2017
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/670/459
 
Rights Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0