مطالعه تأثیرنوع صنعت برروی روابط حاکمیت شرکتی و بهره‌وری شرکت‌ها
الموضوعات :
1 - استادیار وعضو هیأت علمی گروه حسابداری، دانشگاه رجاء قزوین
2 - دانشجوی کارشناسی ارشد حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات همدان
الکلمات المفتاحية: حاکمیت شرکتی, بهره وری کل شرکت, نوع فعالیت صنعت, اندازه هیأت‌مدیره, تمرکزمالکیت,
ملخص المقالة :
موضوع مقالۀ حاضرمطالعه تأثیر نوع صنعت بر روی روابط حاکمیت شرکتی و بهره وری شرکت ها می باشد. در این پژوهش به بررسی رابطه بین نوع فعالیت صنعت و حاکمیت شرکتی و بهره وری کل با حضور و بدون حضور متغیرهای کنترل پرداخته شده است. قلمرو مکانی تحقیق شامل شرکت های پذیرفته شده دربورس اوراق بهادار تهران می باشد. قلمرو زمانی نیز فاصله بین سال های 1382تا1390 را در برمی گیرد. تحقیق شامل یک متغیر مستقل (نوع صنعت)، و دو متغیر وابسته (حاکمیت شرکتی و بهره وری کل) و متغیرهای کنترل می باشد. در فرضیه اول رابطه بین تمرکز مالکیت و بهره وری کل و در فرضیه دوم رابطه بین اندازه هیأت مدیره و بهره وری کل و در فرضیه سوم رابطه بین نوع فعالیت صنعت و بهره وری کل در مدل تحقیق وارد شده و معناداری آنها بررسی گردید. نتیجه حاصل از آزمون نشان داد که بین تمرکز مالکیت و بهره وری کل رابطه معنادار منفی و بین اندازه هیأت مدیره و بهره وری کل رابطه معنادار مثبت و بین نوع فعالیت صنعت و بهره وری کل رابطه معنادار منفی وجود دارد.
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- Barth, E., Gulbrandsen, T., & Schne, P. (2005). Family Ownership and Productivity: the Role of Owner-Management. Journal of Corporate Finance, 11, 107-127.
- Bhagat, S., & Bolton, B. J. (2008). Corporate Governance and Firm Performance. Finance, 14, 257-273
- Chou, J, Ng, L., Sibilkov, V., & Wang, Q. (2011). Product Market Competition and Corporate Governance: Jreview Composition, and Corporate Governance. Juornal Reviw of Development Finance, 1, 114-130
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- Etemadi, H., Mehrabi Kushki., A., & Gangi, H. R. (2009). The Evaluation of Relationship Between Labor Productivity and Stock Returns of Companies in Tehran Stock Exchange. Journal of Public Administration Perspective, 33, 85-103, (In Persian).
- Gloria, Y., & Garry, T. (2011). Corporate Governance, External Market Discipline and Firm Productivity. Journal of Corporate Finance, 17, 403-417.
- Gompers, P., Ishii, J., & Metric, A. (2003). Corporate Governance and Equity Prices. Quarterly Journal of Economics, 1, 107-155.
- Guadalupe M., & Perez-gonzales, F. (2010). Competition and Private Benefits of Ccontrol. Working Paper Columbia University.
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- Hassas Yegane, Y. (2006). The Effect of Culture on the Corporate Governance System. Accountants, 172, 19-21, (In Persian).
- Hermalin, B. E., & Weisbach, M. S. (1991). The Effects of Board Composition and Direct Incentives on Firm Performance. Financial Management Association, 20, 101–112.
- Heydari, A., & Hajarian, M. (2004). Strategies for Implementing Corporate Governance Principles in Iran. Accountants, 162, 56-59, (In Persian).
- Izadinia, N., & Resaeian, A. (2010). The Relationship Between Some of the Regulatory Instruments for Company Leadership and Economic and Finance Performance Investigation Criteria. Quarterly Journal of Acconnting Knowledge, 1, 53-72, (In Persian).
- Jahankhani, A., & Parsaeian, A. (2008). Stock Exchange in Tehran. Tehran: Tehran Univercity, (In Persian).
- Kapopoulos, P., & Lazaretou, S. (2007). Corporate Ownership Structure and Firm Performance: Evidence from Greek Firm. Corporate Governance: An International Review, 2, 144-158.
- Karuna, C. (2007). Industry product-Market Competition and Corporate Governance. Working Paper, University of California.
- Kumbhakar, S. C., & Lovell, C. (2000). Stochastic Frontier Analysis. Cambridge. Cambridge University Press.
- Maher, M., & Andersson, T. (2000). Corporate Governance: Effects on Firm Performance and Economic Growth. Working Paper.
- Martickainen, M., Nikkinen, J., & Vahamaa, S. (2009). Production Functions and Productivity of Family Firms: Evidence from the S&P500, Finance, 49, 295-307
- Mehrabani, V. (2011). The Role of Competitiveness in the Developments of Industrial Sector Productivity. Iranian Journal of Economic Research, 1, 171-192, (In Persian).
- Moghadasi, A. (2011). How to Manage Productivity?. Industry and Entrepreneurship, 64, 1-15, (In Persian).
- Muth, M. M., & Donaldson, L. (1998). Steward Theory and board structure: A contingency approach. Corporate Governance, 6, 5-28.
- Namazi, M., & Kermani, E. (2008). The Effect of Ownership Structure on the Performance of Companies Accepted in the Tehran Stock Exchang. The Iranian Accounting and Auditing Review, 53, 83-100, (In Persian).
- Nikbakht, M. R., Seyyedi, S. A., Hashem Hosseyni, R. (2010). The Evaluation the Effect of Board Members on the Performance of the Company. Journal of Accounting Advances, 1, 251-270, (In Persian).
- Ramsay, I., & Blair, M. (1993). Ownership Concentration, Institutional Investment and Corporate Governance: An Empirical Investigation of 100 Australian Companies. Melbourne University law Review, 19, 153-194
- Solow, R. (1957). Technical Change and the Aggregate Production Function. Review of Economics and Statistics, 39, 312-320.
- Www.Effective governance.com./Governance-Review.Html.
- Www.Td.com./governance.
- Www.Emergingmarketsesg.net/.../Three-Models-of-Corporate-Governance.
