IMPACT OF FIRM’S SCOPE OF OPERATION ON THE BOARD OF DIRECTOR’S STRUCTURE (EVIDENCE FROM TEHRAN STOCK EXCHANGE)

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

NAMAZI MOHAMMAD; MONFARED MAHARLOUIE MOHAMMAD

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2012 | Volume:2 | Issue:7 Page(s): 7-25

Download Full-Text

Persian Verion

View:

1,083

Download:

Cites:

Information Journal Paper

Title

IMPACT OF FIRM’S SCOPE OF OPERATION ON THE BOARD OF DIRECTOR’S STRUCTURE (EVIDENCE FROM TEHRAN STOCK EXCHANGE)

Author(s)

NAMAZI MOHAMMAD | MONFARED MAHARLOUIE MOHAMMAD | Issue Writer Certificate

Keywords

AGENCY THEORYQ1

FIRM’S SCOPE OF OPERATIONQ3

BOARD SIZEQ2

BOARD COMPOSITIONQ2

TEHRAN STOCK EXCHANGE (TSE)Q2

Abstract

After the separation of management from ownership, and the emergence of the AGENCY THEORY, the board of directors has been identified as the mechanism of internal control and governing means in firms. Hence, this study, attempting to provide a new approach to the importance, quality and quantity of the board of directors, investigates the impact of operations of a firm on the structure of board of directors. In this study, the sample consists of 60 firms listed in the Tehran Stock Exchange (TSE) from 2000 to 2009. The statistical method of analysis utilizes the Logistic regression model and ordinary least squares regression model with panel data. The findings revealed that the scope of operation measures, namely firm size, firm age and debt ratios, didn’t significantly affect the structure measures of board of directors, including size of the board, percentage of outsiders in the board, appearance of one of the outsiders as the chairman of the board, and the presence of at least three outsiders in the board. However, the ownership percentage of institutional shareholders had significant and negative effect on the structure of board of directors. Also, type of industry didn’t have significant impact on the structure of board of directors in the studied firms.

Cites

References

Cite

APA: Copy

NAMAZI, MOHAMMAD, & MONFARED MAHARLOUIE, MOHAMMAD. (2012). IMPACT OF FIRM’S SCOPE OF OPERATION ON THE BOARD OF DIRECTOR’S STRUCTURE (EVIDENCE FROM TEHRAN STOCK EXCHANGE). JOURNAL OF ACCOUNTING KNOWLEDGE, 2(7), 7-25. SID. https://sid.ir/paper/163480/en

Vancouver: Copy

NAMAZI MOHAMMAD, MONFARED MAHARLOUIE MOHAMMAD. IMPACT OF FIRM’S SCOPE OF OPERATION ON THE BOARD OF DIRECTOR’S STRUCTURE (EVIDENCE FROM TEHRAN STOCK EXCHANGE). JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2012;2(7):7-25. Available from: https://sid.ir/paper/163480/en

IEEE: Copy

MOHAMMAD NAMAZI, and MOHAMMAD MONFARED MAHARLOUIE, “IMPACT OF FIRM’S SCOPE OF OPERATION ON THE BOARD OF DIRECTOR’S STRUCTURE (EVIDENCE FROM TEHRAN STOCK EXCHANGE),” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 2, no. 7, pp. 7–25, 2012, [Online]. Available: https://sid.ir/paper/163480/en

Related Journal Papers