The investigation of the relationship between board attributes and stock overvaluation in firms listed in Tehran Stock Exchange
Author(s):
Abstract:
The aim of this study is to investigate the relationship between board characteristics and stock overvaluation in firms listed in Tehran Stock Exchange during the period of 2003-2011. In this study, board size, board meeting frequency, board financial knowledge, board independence and board duality are considered as a proxy for corporate governance and audit firm , intuitional ownership, Tobin's q and earning per shares book value are considered as control variables. The Eviwes software has been used to analyze the data. After collecting the required data, using multivariate regression for 71 firms, the hypotheses are tested. The results show that there is not a significant relationship between board characteristics and stock overvaluation in firms listed in Tehran Stock Exchange
Keywords:
Language:
Persian
Published:
Journal Modern Theories of Accounting, Volume:4 Issue: 3, 2014
Page:
49
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