STUDYING THE IMPACT OF SIZE AND BOARD INDEPENDENCE ON AGENCY COSTS

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TANANI MOHSEN; RAJABI HADI

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Paper Information

Journal: FINANCIAL ACCOUNTING Year:2014 | Volume:6 | Issue:23 Page(s): 86-103

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Information Journal Paper

Title

STUDYING THE IMPACT OF SIZE AND BOARD INDEPENDENCE ON AGENCY COSTS

Author(s)

TANANI MOHSEN | RAJABI HADI | Issue Writer Certificate

Keywords

SIZE OF THE BOARD OF DIRECTORSQ2

INDEPENDENCE OF THE BOARD DIRECTORSQ2

AGENCY COSTSQ2

Abstract

This study aims to evaluate the effectiveness and independence of the board of directors on agency. The greater the number of board members as well as its independence as a regulatory mechanism to reduce AGENCY COSTS considered. Also, the ratio of operating costs to sales and asset turnover as a measure of AGENCY COSTS is used. A sample of 110 companies listed in Tehran Stock Exchange for a period of 2005 to 2012 are studied. In this study panel data regression analysis is used. The results suggest that the increase in board members, managers will enhance monitoring activities thus, the ratio of operating costs to sales and asset turnover (efficiency) are increased.

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APA: Copy

TANANI, MOHSEN, & RAJABI, HADI. (2014). STUDYING THE IMPACT OF SIZE AND BOARD INDEPENDENCE ON AGENCY COSTS. FINANCIAL ACCOUNTING, 6(23), 86-103. SID. https://sid.ir/paper/168147/en

Vancouver: Copy

TANANI MOHSEN, RAJABI HADI. STUDYING THE IMPACT OF SIZE AND BOARD INDEPENDENCE ON AGENCY COSTS. FINANCIAL ACCOUNTING[Internet]. 2014;6(23):86-103. Available from: https://sid.ir/paper/168147/en

IEEE: Copy

MOHSEN TANANI, and HADI RAJABI, “STUDYING THE IMPACT OF SIZE AND BOARD INDEPENDENCE ON AGENCY COSTS,” FINANCIAL ACCOUNTING, vol. 6, no. 23, pp. 86–103, 2014, [Online]. Available: https://sid.ir/paper/168147/en

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