The Effect of Factors Resulting from the Political-economic Structure of the Country on the Stickiness of Companies' Costs
Subject Areas :
zahra Hashemi Pour Nasri
1
(Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran)
Fardin Mansouri
2
(Department of Accounting, Systan o Balouchestan University, Zahedan, Iran. Corresponding Author)
Reza Gholami Jamkarani
3
(Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran)
Mozhgan Safa
4
(Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran)
Keywords: Ownership Structure, Cost stickiness, political communication, Keywords: Political Elections,
Abstract :
Abstract Despite privatizations in recent decades, the government still owns shares in many companies and is an important component of the country's economy. The purpose of this study is to examine the country's political elections, the structure of government ownership, GDP growth, political relations and the rate of inflation in the country on cost stickiness in Iranian companies. To conduct this research, first, using interviews with experts and the index of lavsh, the variables and factors affecting the stickiness of companies' costs were identified and then the identified variables were measured, and finally a sample of 102 companies from Tehran Stock Exchange companies was selected to be statistically tested on them. The results of the research hypotheses showed that: the country's political elections, government ownership structure, GDP growth, political relations and inflation in the country affect the stickiness of corporate costs Are.
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