نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات، تهران ، ایران.
2 دانشیار گروه حسابداری دانشگاه آزاد اسلامی واحد کرج ، کرج ، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this paper was to determine the usefulness of corporate governance indicators from the perspective of stakeholders. To this and in order to rank the indicators in question, 196 questionnaires were randomly distributed among the individuals working in the audit and accounting professions at all career levels and the stock market experts. The collected data through the questionnaires were analyzed using structural equation modeling. The results of the study showed that the main priority of the governance system in the companies listed in the stock exchange for the establishment of the corporate governance system is ethics and its related issues. The publication of reports on corporate social responsibility, the formation of ethics committees in business units, the development of employees’ code of ethics, and the handling of customer complaints were rated by the respondents as the first to fourth priorities. In their view, these mechanisms are more beneficial for a huge number of business unit actors.
کلیدواژهها [English]