Accounting
Javad Forouzandeh; Arezoo Aghaei Chadegani
Abstract
Conflict of interests between shareholders and managers and other problems have led to the creation of corporate governance mechanisms. But, firms’ performances and the effect of corporate governance mechanisms on firm performance are still of interest to researchers. The objective of this study ...
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Conflict of interests between shareholders and managers and other problems have led to the creation of corporate governance mechanisms. But, firms’ performances and the effect of corporate governance mechanisms on firm performance are still of interest to researchers. The objective of this study is to investigate the effect of internal audit formation history and audit committee formation history on the company's performance and also to investigate the moderating effect of firm age on these relationships. The population in this research includes all the companies listed on the Tehran Stock Exchange during 2018 to 2022, and the sample includes 120 companies. Research data were analyzed through multivariate regression model and by Stata software. The results show that the internal audit formation history has a positive and significant effect on the company's performance and also the audit committee formation history has a positive and significant effect on company’s performance. The results also show that firm age is a positive and significant effect on company’s performance. Moreover, the results show that firm age has no significant effect on the relationship between the internal audit formation history and the company's performance, but firm age has a positive effect on the relationship between the audit committee formation history and the company's performance.
Yevilia Yevilia; Mukhlasin Mukhlasin
Volume 7, Issue 6 , June 2020, , Pages 307-319
Abstract
This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 companies ...
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This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 companies with 144 observations. The results of this study use multiple linear regression analysis and indicate that tax avoidance, firm size, and leverage have a positive effect on earnings response coefficient, while firm age has no influence on earnings response coefficient.