Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System

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HEJAZI REZVAN; SALEHI MEHRDAD

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Journal Paper

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Journal: Journal of Empirical Research in Accounting Year:2019 | Volume:8 | Issue:32 Page(s): 143-159

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Information Journal Paper

Title

Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System

Author(s)

HEJAZI REZVAN | SALEHI MEHRDAD | Issue Writer Certificate

Keywords

Company Life CycleQ2

Human ResourcesQ1

Internal Control SystemQ1

Abstract

Certainly, the behavior of firms in each life cycle stage has a significant impact on their value. The resources available in an organization help achieving its goals and objectives. Human Resources have been considered as an investment source by managers of all economic units and social institutions in order to improve their performance level and efficiency. This paper investigates the relation between Human Resources investment and internal control in the framework of the firms' life cycle. The sample consists of 90 firms listed in the Tehran Stock Exchange during the period from 2006 to 2016. The study uses the number of personnel in an internal control department as a dependant variable and applies the panel data method is used for data gathering. The results indicate that variables such as firm size, firm life, activities complexity, financial crisis, exports, and state and private ownership have impact on the number of personnel in the internal control department. As a whole, all of the variables mentioned above, with the exception of financial crisis and private ownership have a significant positive effect on the number of employees in firms and their internal control department. The findings also show that mature firms have a greater explanation power for the relation between Human Resources investment and Internal Control Systems than the firms in the growth and decline stages.

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APA: Copy

HEJAZI, REZVAN, & SALEHI, MEHRDAD. (2019). Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(32 ), 143-159. SID. https://sid.ir/paper/383660/en

Vancouver: Copy

HEJAZI REZVAN, SALEHI MEHRDAD. Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(32 ):143-159. Available from: https://sid.ir/paper/383660/en

IEEE: Copy

REZVAN HEJAZI, and MEHRDAD SALEHI, “Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 32 , pp. 143–159, 2019, [Online]. Available: https://sid.ir/paper/383660/en

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