List of Articles Abdolrasoul Rahmanian Koushkaki

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  1 - The Role of Debt-based Financing in the Relationship between Corporate Governance and R&D Investment
  Abdolrasoul Rahmanian Koushkaki Samira Motae
  10.30495/jdaa.2023.707958
  Abstract The purpose of this study is to investigate the role of debt-based financing in the relationship between corporate governance and R&D investment. The current research is applied and from the methodological point of view, the correlation is causal type (pos More

  Abstract The purpose of this study is to investigate the role of debt-based financing in the relationship between corporate governance and R&D investment. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 134 companies were selected as the research sample and were examined. The results of the research hypothesis test showed that among the factors of corporate governance including (board size, board independence, financial expertise of board members and concentration of ownership), two variables of board independence and ownership concentration have a direct relationship with investment in research and development of companies. In the second group of hypotheses, it was observed that the interaction of debt-based financing with corporate governance factors does not affect research and development investment. Manuscript profile