نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری دانشکده مدیریت دانشگاه آزاد اسلامی واحد تهران شمال
2 گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران
3 استادیار گروه حسابداری، واحد نور، دانشگاه آزاداسلامی، مازندران،ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The development of capital markets has increased the pressure on companies to perform better by increasing shareholder awareness. Shareholders as business owners are looking to increase their wealth, given that increasing wealth is the result of the business unit's desired performance. In management literature,
Different indicators for performance measurement are presented from different perspectives. Benefits of organizations are always interested in predicting the future situation and are looking for methods that are more accurate, efficient and faster in predicting the future situation. Act.
In this study, the aim is to investigate the impact of management of accounting standards, financial reporting quality and audit quality on corporate value creation. To conduct this research, a sample of 101 companies from companies listed on the Tehran Stock Exchange during the period 1392 to 1397 has been used. The statistical method used in this study is multivariate regression method using data panel method. The results of the research hypotheses test showed that there is a significant relationship between accounting standards management, financial reporting quality and auditing quality with economic added value and market value added.
کلیدواژهها [English]