Subject Areas : • Emerging technology in the field of Accounting and its future
Zoleikha Yousefi Ghasem Abadi 1 , Ali Reza Momeni 2
1 - MA..in Accounting, Payame Noor University, Tehran, Iran.
2 - هیئت علمی
Keywords:
Abstract :
References:
Abdelbaset Queiri, Araby Madbouly, Sameh Reyad, Nizar Dwaikat (2021). Corporate governance, ownership structure, and firms' financial performance: insights from Muscat Securities Market (MSM30). The current issue and full-text archive of this journal are available on Emerald Insight at: https://www.emerald.com/insight/1985-2517.ht.
Akbari, M.; Farkhondeh, M.; and Ayat, Z. (2019).Investigating the Effect of Competition in the Product Market on Financial Performance with Moderators of Disclosure Quality: Firms Listed on the Tehran Stock Exchange. Asset Management and Financing, Vol. 7, No. (24), Volume (1), pp. 29–44.
Alkordi, A., Hamad, A., Thneibat, H., & Elmarzouky, M. (2021). Ownership structure’s effect on financial performance: An empirical analysis of Jordanian listed firms. Cogent Business and Management,8(1).https://doi.org/10.1080/23311975.2021.1939930.
Asadi, Leila; Jerjerzadeh, Alireza; and Ka'bAmir, Ahmad (2021). The moderating role of business strategy on the relationship between dimensions of social responsibility and corporate economic performance. Explorations of Business Administration, No. 26, Volume 39, pp. 167-205.
Bahrami, Samaneh, Farhadtoski, and Omid (2021). The relationship between managers' overconfidence and internal financing and investment efficiency. New research approaches in management and accounting. No. (78), Volume (5), pp. 1–16.
Bano, S., Tahir, F., Abbas, S. K., & Ansari, U. A. (2018). Ownership concentration, corporate governance, and firm performance: Evidence from Pakistan. Indian Journal of Public Health Research & Development, 9(10), 975–983.
Cao, Y., Dong, Y., Lu, Y., & Ma, D. (2020). Does Institutional Ownership Improve Firm Investment Efficiency? Emerging Markets Finance and Trade, 56(12), 2772–2792. https://doi.org/10.1080/1540496X.2018.1486705
F. Ezzi, M. Abida, A. Jarboui(2022). The Mediating Effect of Corporate Governance on the Relationship Between Blockchain Technology and Investment Efficiency - Journal of the Knowledge Economy, 2022 - Springer Received: 22, Accepted: 5 January 2022.pp1-18.
Faraji Bahreghani, Zeinab and Daroghe Hazrati, F. and Abdi Taleb Beigi, H., (1402), The Impact of Managerial Ability on Investment Efficiency, Higher Investment and Lower Investment, 9th International Conference on Management and Accounting Sciences, Tehran.
Hassanzadeh, R.; Badavar Nahandi, Y.; Negahban, L. (2014). The Effect of Financial Constraints and Agency Costs on Investment Efficiency. Financial Accounting Research, No. 19, pp. 89–106.
Kong, X, F Jiang, and L Zhu (Economic Modelling) (2022): Business strategy, corporate social responsibility, and the within-firm pay gap. Economic Modelling. Volume 106, January 2022, 105703 https://doi.org/10.1016/j.econmod.2021.105703.
Kumar, V., Verma, P., Mittal, A., Tuesta Panduro, J.A., Singh, S., Paliwal, M., and Sharma, N.K. (2022), "Adoption of ICTs as an emergent business strategy during and following the COVID-19 crisis: evidence from Indian MSMEs,", Benchmarking: An International Journal, Vol. ahead-of-print No. ahead-of-print.
Lee, L. (2019). Ownership Structure, Governance and Stock Liquidity in Vietnam, submitted in Fulfillment of the Requirements for the Degree of Doctor of Philosophy, The School of Economics and Finance, QUT Business School, Queensland University of Technology, Brisbane, Australia (6).
Habib, A., & Hasan, M.M. (2017). Business strategy, overvalued equities, and stock price crash risk. Research in International Business and Finance, 39, 389-405.
Li, D., Moshirian, F., Nguyen, P., & Tan, L. W. (2007). Managerial ownership and firm performance: Evidence from China’s privatizations. Research in International Business and Finance,21(3),396413.https://doi.org/10.1016/j.ribaf.2007.02.001
Maleki, M.; Safavi Heyer, S.Elmira; Naziri, P. (2020). The role of quality internal control in increasing investment efficiency. Accounting and Management Outlook, Vol. (3), No. 33, pp. 62–72.
Masoumi, S.R.; Nasagaran, M. (2021). The Effect of Management Overconfidence and Free Cash Flow on Firms' Investment Efficiency. Journal of Industrial Management and Engineering, No. 7, pp. 71–82.
Mehrazin, A.R.; Ghabdian, Bashir; Foroutan, Omid; Taghipour, M. (2013). Family Ownership, Non-family Corporate and Profit Management. Audit Knowledge, Vol. (13), No. 52, pp. 1–16.
Momarabadi, M., Ghafourian Tashradi, M., and Davoodi, M. (2019). Investigating the relationship between business strategy and the weakness of internal controls. Research in Accounting and Economic Sciences. Volume 3, Issue 5, pp. 79–86.
Moradi, M.; Jafari, S.M.; and Ehtesham, M. (2018). The Impact of Auditor Expertise in Industry on Investment Efficiency. New Research in Management and Accounting. New Volume, No. (23), pp. 145–166.
Muhammad Aksar, Shoib Hassan, Muhammad Bilal Kayani, Suleman Khan, Tanvir Ahmed(2022) Cash holding and investment efficiency nexus for financially distressed firms: The moderating role of corporate governance. Management Science Letters 12 (2022) 67–74. doi: 10.5267/j.msl.2021.7.001
Muhammad Siddique, Abdul Rasheed (2023). The Impact of Business Strategy on Corporate Ownership and Investment Efficiency. Central European Management Journal, Vol. 31, issue. 1.
Napoleon, Abbas. (2016). Statistical analysis with reviews in accounting and financial management research, Tehran, Termeh Publication.
¬Naqshbandi, Nader; Three Works, Davood (2022) The Impact of Financial Reporting Quality, Family Ownership and Audit Quality on Investment efficiency. Accounting and Management Outlook. Vol 5, Shanah (69), pp. 72–86. (in Persian).¬
Park, W., & Byun, C. G. (2022). Effect of Managerial Compensation and Ability on the Relationship between Business Strategy and Firm Value: For Small and Medium-Sized Enterprises (SMEs). In Sustainability (Switzerland) (Vol. 14, Issue 8). https://doi.org/10.3390/su14084689.
Partovi, Parsa; Besharatpour, F. (2021) The Effect of Free Cash Flow on Investment Efficiency Using Panel Generalized Torque Regression. Financial Accounting and Audit Research. No. (50), pp. 33-54.
Pourmousa, Aliakbar, Sharifzadeh Darban, Seti (2021) The effect of firm liquidity on the relationship between financial constraint and investment. Accounting and Management Perspective, Volume (4), No. (39), pp. 53-64.
Quah, H. Haman, J. & Naidu, D. (2021). The effect of stock liquidity on investment efficiency under financing constraints and asymmetric information: Evidence from the United States. Accounting & Finance, 61, 2109-2150.
Rostami, Vahab, Rezaei, Leila, and Bazargani, Zeinab (1400) The Effect of Competition in Product Market and Life Cycle on Firms' Business Strategy with an Emphasis on New Companies. Intelligent Business Management Studies, Allameh Tabataba'i University, Volume 9, Issue 36.
RudiawarniBambang, Felizia Arni, TjahjadiDian Agustia, Noorlailie Soewarno(2022) Business strategy and industrial competition: the case of manufacturing companies. International Journal of Business Environment, vol. 13, No. 1 Published Online: January 5, 2022pp 35-59.
Boubaker, S., VA Dang, andS., Sassi (2022). Competitive pressure and firm investment efficiency: Evidence from corporate employment decisions, European Financial, Vol. 28, Issue 1, pp. 113–161.
Shahzad, F. (2018). Financial reporting quality, family business, and Investment efficiency. Air University, Islamabad.
Shahzad, F., Rehman, I. U., Nawaz, F., & Nawab, N. (2018). Does family control explain why corporate social responsibility affects investment efficiency? Corporate Social Responsibility and Environmental Management, 25(5), 880–888. https://doi.org/10.1002/csr.1504
Shari Anaghiz, Saber; Hassas Yeganeh, Yahya; Sadidi, M.; Narei, Benjamin, (2016) The Relationship between Corporate Governance and its Dimensions with Investment Efficiency of Firms Listed on Tehran Stock Exchange. Experimental Studies of Financial Accounting, No. 52, pp. 1-28.
Tanani, M. & Mohebkhah M. (2014) Investigating the Relationship between Business Strategy and Earnings Quality and Return on Equity in Listed Firms on the Stock Exchange. Empirical Accounting Research. No. 13. pp. 105-127.
Ting, I. W. K., Kweh, Q. L., Lean, H. H., & Ng, J. H. (2016). Ownership structure and firm performance: The role of R&D. Institutions and Economies, 8(4), 1–21.
Abdelbaset Queiri, Araby Madbouly, Sameh Reyad, Nizar Dwaikat (2021). Corporate governance, ownership structure, and firms' financial performance: insights from Muscat Securities Market (MSM30). The current issue and full-text archive of this journal are available on Emerald Insight at: https://www.emerald.com/insight/1985-2517.ht.
Akbari, M.; Farkhondeh, M.; and Ayat, Z. (2019).Investigating the Effect of Competition in the Product Market on Financial Performance with Moderators of Disclosure Quality: Firms Listed on the Tehran Stock Exchange. Asset Management and Financing, Vol. 7, No. (24), Volume (1), pp. 29–44.
Alkordi, A., Hamad, A., Thneibat, H., & Elmarzouky, M. (2021). Ownership structure’s effect on financial performance: An empirical analysis of Jordanian listed firms. Cogent Business and Management,8(1).https://doi.org/10.1080/23311975.2021.1939930.
Asadi, Leila; Jerjerzadeh, Alireza; and Ka'bAmir, Ahmad (2021). The moderating role of business strategy on the relationship between dimensions of social responsibility and corporate economic performance. Explorations of Business Administration, No. 26, Volume 39, pp. 167-205.
Bahrami, Samaneh, Farhadtoski, and Omid (2021). The relationship between managers' overconfidence and internal financing and investment efficiency. New research approaches in management and accounting. No. (78), Volume (5), pp. 1–16.
Bano, S., Tahir, F., Abbas, S. K., & Ansari, U. A. (2018). Ownership concentration, corporate governance, and firm performance: Evidence from Pakistan. Indian Journal of Public Health Research & Development, 9(10), 975–983.
Cao, Y., Dong, Y., Lu, Y., & Ma, D. (2020). Does Institutional Ownership Improve Firm Investment Efficiency? Emerging Markets Finance and Trade, 56(12), 2772–2792. https://doi.org/10.1080/1540496X.2018.1486705
F. Ezzi, M. Abida, A. Jarboui(2022). The Mediating Effect of Corporate Governance on the Relationship Between Blockchain Technology and Investment Efficiency - Journal of the Knowledge Economy, 2022 - Springer Received: 22, Accepted: 5 January 2022.pp1-18.
Faraji Bahreghani, Zeinab and Daroghe Hazrati, F. and Abdi Taleb Beigi, H., (1402), The Impact of Managerial Ability on Investment Efficiency, Higher Investment and Lower Investment, 9th International Conference on Management and Accounting Sciences, Tehran.
Hassanzadeh, R.; Badavar Nahandi, Y.; Negahban, L. (2014). The Effect of Financial Constraints and Agency Costs on Investment Efficiency. Financial Accounting Research, No. 19, pp. 89–106.
Kong, X, F Jiang, and L Zhu (Economic Modelling) (2022): Business strategy, corporate social responsibility, and the within-firm pay gap. Economic Modelling. Volume 106, January 2022, 105703 https://doi.org/10.1016/j.econmod.2021.105703.
Kumar, V., Verma, P., Mittal, A., Tuesta Panduro, J.A., Singh, S., Paliwal, M., and Sharma, N.K. (2022), "Adoption of ICTs as an emergent business strategy during and following the COVID-19 crisis: evidence from Indian MSMEs,", Benchmarking: An International Journal, Vol. ahead-of-print No. ahead-of-print.
Lee, L. (2019). Ownership Structure, Governance and Stock Liquidity in Vietnam, submitted in Fulfillment of the Requirements for the Degree of Doctor of Philosophy, The School of Economics and Finance, QUT Business School, Queensland University of Technology, Brisbane, Australia (6).
Habib, A., & Hasan, M.M. (2017). Business strategy, overvalued equities, and stock price crash risk. Research in International Business and Finance, 39, 389-405.
Li, D., Moshirian, F., Nguyen, P., & Tan, L. W. (2007). Managerial ownership and firm performance: Evidence from China’s privatizations. Research in International Business and Finance,21(3),396413.https://doi.org/10.1016/j.ribaf.2007.02.001
Maleki, M.; Safavi Heyer, S.Elmira; Naziri, P. (2020). The role of quality internal control in increasing investment efficiency. Accounting and Management Outlook, Vol. (3), No. 33, pp. 62–72.
Masoumi, S.R.; Nasagaran, M. (2021). The Effect of Management Overconfidence and Free Cash Flow on Firms' Investment Efficiency. Journal of Industrial Management and Engineering, No. 7, pp. 71–82.
Mehrazin, A.R.; Ghabdian, Bashir; Foroutan, Omid; Taghipour, M. (2013). Family Ownership, Non-family Corporate and Profit Management. Audit Knowledge, Vol. (13), No. 52, pp. 1–16.
Momarabadi, M., Ghafourian Tashradi, M., and Davoodi, M. (2019). Investigating the relationship between business strategy and the weakness of internal controls. Research in Accounting and Economic Sciences. Volume 3, Issue 5, pp. 79–86.
Moradi, M.; Jafari, S.M.; and Ehtesham, M. (2018). The Impact of Auditor Expertise in Industry on Investment Efficiency. New Research in Management and Accounting. New Volume, No. (23), pp. 145–166.
Muhammad Aksar, Shoib Hassan, Muhammad Bilal Kayani, Suleman Khan, Tanvir Ahmed(2022) Cash holding and investment efficiency nexus for financially distressed firms: The moderating role of corporate governance. Management Science Letters 12 (2022) 67–74. doi: 10.5267/j.msl.2021.7.001
Muhammad Siddique, Abdul Rasheed (2023). The Impact of Business Strategy on Corporate Ownership and Investment Efficiency. Central European Management Journal, Vol. 31, issue. 1.
Napoleon, Abbas. (2016). Statistical analysis with reviews in accounting and financial management research, Tehran, Termeh Publication.
¬Naqshbandi, Nader; Three Works, Davood (2022) The Impact of Financial Reporting Quality, Family Ownership and Audit Quality on Investment efficiency. Accounting and Management Outlook. Vol 5, Shanah (69), pp. 72–86. (in Persian).¬
Park, W., & Byun, C. G. (2022). Effect of Managerial Compensation and Ability on the Relationship between Business Strategy and Firm Value: For Small and Medium-Sized Enterprises (SMEs). In Sustainability (Switzerland) (Vol. 14, Issue 8). https://doi.org/10.3390/su14084689.
Partovi, Parsa; Besharatpour, F. (2021) The Effect of Free Cash Flow on Investment Efficiency Using Panel Generalized Torque Regression. Financial Accounting and Audit Research. No. (50), pp. 33-54.
Pourmousa, Aliakbar, Sharifzadeh Darban, Seti (2021) The effect of firm liquidity on the relationship between financial constraint and investment. Accounting and Management Perspective, Volume (4), No. (39), pp. 53-64.
Quah, H. Haman, J. & Naidu, D. (2021). The effect of stock liquidity on investment efficiency under financing constraints and asymmetric information: Evidence from the United States. Accounting & Finance, 61, 2109-2150.
Rostami, Vahab, Rezaei, Leila, and Bazargani, Zeinab (1400) The Effect of Competition in Product Market and Life Cycle on Firms' Business Strategy with an Emphasis on New Companies. Intelligent Business Management Studies, Allameh Tabataba'i University, Volume 9, Issue 36.
RudiawarniBambang, Felizia Arni, TjahjadiDian Agustia, Noorlailie Soewarno(2022) Business strategy and industrial competition: the case of manufacturing companies. International Journal of Business Environment, vol. 13, No. 1 Published Online: January 5, 2022pp 35-59.
Boubaker, S., VA Dang, andS., Sassi (2022). Competitive pressure and firm investment efficiency: Evidence from corporate employment decisions, European Financial, Vol. 28, Issue 1, pp. 113–161.
Shahzad, F. (2018). Financial reporting quality, family business, and Investment efficiency. Air University, Islamabad.
Shahzad, F., Rehman, I. U., Nawaz, F., & Nawab, N. (2018). Does family control explain why corporate social responsibility affects investment efficiency? Corporate Social Responsibility and Environmental Management, 25(5), 880–888. https://doi.org/10.1002/csr.1504
Shari Anaghiz, Saber; Hassas Yeganeh, Yahya; Sadidi, M.; Narei, Benjamin, (2016) The Relationship between Corporate Governance and its Dimensions with Investment Efficiency of Firms Listed on Tehran Stock Exchange. Experimental Studies of Financial Accounting, No. 52, pp. 1-28.
Tanani, M. & Mohebkhah M. (2014) Investigating the Relationship between Business Strategy and Earnings Quality and Return on Equity in Listed Firms on the Stock Exchange. Empirical Accounting Research. No. 13. pp. 105-127.
Ting, I. W. K., Kweh, Q. L., Lean, H. H., & Ng, J. H. (2016). Ownership structure and firm performance: The role of R&D. Institutions and Economies, 8(4), 1–21.
