جستجوی مقالات مرتبط با کلیدواژه "حاکمیت شرکتی" در نشریات گروه "علوم انسانی"

The aim of this study is to investigate the relationship between corporate governance mechanisms and retesting of Agency theory in Iran as an example of developing countries. The Current Research Has Been of Qualitative Research Kind and is done by Using of Base Data Theory Approach and Purposeful Sampling of Expert and clear Sighted People in The Accounting Background. The data FoundationWith Interviewing Method by Sketch Leading and Inform of Mid structuring. The Statistic Analysis of Research Data Show That of Among Theory data of Agency flee risking ، Supervision and Reward in Corporate Governance of Iran Contain Verification Dimension.Reward Packs and Board of Directors Independence Arent Effective Tools for Lord Managers in Iran. So Diplomacy Makers Should Change Their Focus from Mechanisms of Internal Management Role ،Proper Reward and also Board of Directors Independent.So Addition ،it was Specified that Financial ،Supervisory ،Motivational Approaches Aren’t Effective for Alleviation of Agency Difficulties in Corporate Governance System of Iran.

With a descriptive and analytical method, this article has tried to answer the basic question whether the governance model based on labor and capital participation in the structure of Iranian commercial companies can be applicable or not? The results of the article show that despite the fact that Iran's legal system has not had an explicit provision regarding labor participation in the board of directors of commercial companies, however, The basic idea of paying attention to employees has been in the legal regulations governing Iranian commercial companies but unlike some legal systems such as Germany, it has never led to the direct participation of employee in the management structure of commercial companies. Meanwhile, the theory of "participation of labor and capital" can be a useful mechanism for realizing the goals of corporate governance in Iran's legal system, both from a normative and instrumental perspective. This model of corporate governance has positive consequences from the perspective of reducing information asymmetry, encouraging firm-specific investments of the employees in the company, securing the interests of others corporate stakeholders and the sustainable development of a commercial company. By presenting a gradual mechanism and in accordance with the context of the legal regulations governing Iran's commercial companies, this article has introduced the governance model of participation labor and capital as an alternative method - at least in some commercial companies with a large number of workers.

The results of the model estimation show that information transparency has a significant and positive effect with an impact factor of 0.08 at a significance level of one percent. Therefore, it can be said that information transparency as a component of corporate governance has a significant effect on the economic growth rate of listed companies. Also, the results of the model estimation show that audit quality has a significant and positive effect with an impact factor of 0.10 at a significance level of one percent. The duality variable of the CEO and the chairman of the company's board of directors has a significant effect on the economic growth rate with an impact coefficient of 0.012 at a significance level of five percent, and the concentration of ownership as a component of corporate governance has a significant effect on the economic growth rate. Examining the estimation results of the model shows that the concentration of ownership or the influence coefficient of 0.03 at the significance level of five percent has a positive and significant effect on economic growth. Also, the size of the board of directors as a component of corporate governance does not have a significant effect on the economic growth rate of companies. According to the findings of the research, the variable of institutional ownership of the percentage (ratio) of institutional ownership to the total number of shares of the company has an impact coefficient of 0.02 at a significant level of five percent.

The current research was conducted with the aim of investigating the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality. The present study is an applied research in terms of implementation and an analytical-correlation research in terms of purpose, and in the category of positive accounting research. Also, it is a quantitative research in terms of the implementation process that has been done with a deductive-inductive approach. From the point of view of the implementation time frame, since the historical information of the sample companies was used in conducting this research, it is among the retrospective longitudinal researches. The companies listed on the Tehran Stock Exchange, which number is 460 from 2018 to March 2022, and it can be said that all of them have been affected by the Covid-19, constitute the research statistical population. Among this statistical population, a sample of 120 companies was selected by systematic elimination method, which was used for the models estimation and testing the research hypotheses. In the descriptive statistics section of the research, the data have been analyzed using quantitative methods, including mean, standard deviation and regression tools. Based on the obtained results, the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality in companies listed on the Tehran Stock Exchange is confirmed.

Firm value is the perception of stakeholders, especially investors, of the company's achievement level related to stock market prices and is measured by percentages and economic concepts that reflect the business value on a given date. The v firm value can be increased by the ability to control the potential (financial and non-financial) in the long term for the existence of the company. Therefore, efforts are needed to increase the firm value. According to the above, the importance of determining the firm value and the factors affecting it are determined. Based on this, the current research examines the effect of audit quality, corporate governance and earnings management on the relationship between social responsibility reporting and firm value in companies listed in the Tehran Stock Exchange. In order to achieve the above objectives, four hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 165 firms was selected from the firms listed in Tehran Stock Exchange during the period 2016 to 2023. Multivariate regression model based on combined data was used to test the research hypothesis. The findings of the research showed that social responsibility reporting has a positive and significant effect on the firm value, that is, an increase in social responsibility reporting leads to an increase in the firm value; In addition, the results indicate that audit quality and corporate governance strengthen the relationship between social responsibility reporting and firm value. While, earnings management weakens the relationship between social responsibility reporting and firm value.

In this research, a new model for explaining the relationship between corporate governance and ownership structure with innovation is presented. This research, by deleting individual variables and adding new variables and determining the importance of the Delphi group, is located and They were selected for use in the model after two steps. The research was correlational and the statistical population of the study included companies listed in Tehran Stock Exchange, and the sample was screened and after the removal of Pert observations by 104 Tehran Stock Exchange companies during the period of 2011-2018. In this study, the variables of corporate governance and ownership structure are considered as independent variables. And using qualitative and quantitative combination data, multivariate regression and software spss version 20 and Eviese 7 their relationship with company innovation as dependent variable has been investigated. The results show that among the variables of corporate governance and ownership structure, ownership concentration, state ownership, and institutional ownership reduce innovation. However, the variables of the proportion of non-executive members and remuneration of the board improve the status of innovation in bourse companies. According to this model, other corporate governance variables did not have a significant effect on innovation.

The main purpose of this research is to explain the mechanisms of corporate governance with a social sustainability approach in companies listed on the Tehran Stock Exchange. The corporate governance system in Iran is a relatively new issue that has received attention in recent years and measures have been taken to implement its various aspects in an inconsistent manner in the money and capital market of the country. The role of social sustainability in joint-stock and non-stock companies has been shown due to the economic situation in recent decades. With the move towards privatization, changes in competition patterns, production, company structure, technology development and also the introduction of global trade, the importance of social sustainability and the development of sustainability in economic enterprises has become more apparent in line with the above topics and the basic role of executive directors and The board of directors in the success of the companies, the above research has been done with the aim of explaining the mechanisms of corporate governance with social sustainability of the companies accepted in the Tehran Stock Exchange on 110 companies during the period of 2016 to 2022 and the final analysis using multivariable regression models and The help of Eviews econometric software has been done. The findings of the research indicate the rejection of the hypotheses and the absence of a significant relationship between social sustainability and corporate governance mechanisms.

Technological advances indicate a new era of analysis and data-driven decision-making in capital markets. Blockchain, which is the main technology of digital currency markets, is being introduced as a disruptive technology, especially in the stock market. Today, there is a broad consensus among the majority of stock market actors about the significant power of blockchain technology in the position of a new approach to managing and exchanging data in financial markets, and especially maintaining reliable and transparent data records in stock markets, considering the huge volume of transactions that are carried out in them. has it. On the other hand, the two main factors that cause representation problems in the corporate governance of traditional stock exchanges are the difference in the interests of investors and representatives and the complexity of the investment chain. The purpose of this study is to investigate the benefits of implementing blockchain technology as a basis for stock transactions in order to improve the corporate governance of publishers through a two-stage review consisting of a systematic review and an online Delphi. The findings of the research show that compared to traditional stock trading systems, blockchain technology has several advantages, including high transparency of information, improvement of stock liquidity, high monitoring by different parties, availability of real-time information, reduction of price divergence from stock value, provision of accounting comparability. And it is preventing profit management, the final output of which will be the creation of better corporate governance. The implementation of blockchain technology will be able to reduce the information asymmetry in the relationship between the manager and the owner, which in turn can improve the quality of corporate governance due to transparency, accountability and high trust between all parties involved in the network

The board of directors plays an important role in corporate governance. The board of directors is created to protect the interests of the shareholders and to separate the management of the company from the ownership. To solve this representation problem, the board of directors play the role of supervisors who are usually busy with supervising the senior executive managers, approving the company's strategy and monitoring the control system. Does the financial expertise of board members have an effect on cost stickiness in companies listed on the Tehran Stock Exchange? The statistical population of the research is 126 companies admitted to the Tehran Stock Exchange. Also, the time domain includes 5 consecutive years from 1396 to 1400, which was tested using multivariable linear regression. The financial expertise of the board members has a significant effect on the cost stickiness of the company in the Tehran Stock Exchange.

The complexities related to the conflict of interests of managers and owners on one hand and the importance of the effects of the company's performance on other stakeholder groups on the other hand, have recently attracted everyone's attention and finding a suitable model has become a serious concern of many people. . Today, the experts know that the best solution to these problems is to improve the management of companies and their profit management, therefore, according to the above, this research seeks to investigate whether real profit management has an effect on cost stickiness in listed companies. Does it have an effect on the Tehran Stock Exchange? The statistical population of the research is 126 companies admitted to the Tehran Stock Exchange. Also, the time domain includes 5 consecutive years from 1396 to 1400, which was tested using multivariable linear regression. The real profit management (abnormal level of discretionary flow of the company) has a significant effect on the cost stickiness of the company in the Tehran Stock Exchange.

In today's business world, companies need appropriate solutions to better use their resources and resources to solve their economic problems. One of the important solutions is the expansion and development of investment. Also, for the development of investment, it is necessary to pay attention to the reasonableness of IFRS reporting. The purpose of this research is the impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency. According to the analyzed content, the research is applied in terms of purpose and descriptive-correlation in terms of data collection. The statistical population of this research is all the companies admitted to the Tehran Stock Exchange and the research period is 1394 to 1402. The number of investigated samples is 144 companies, and the sample selection method is screening (targeted). In this research, raw data was first extracted from the financial statements and accompanying reports and other information sources mentioned for each of the companies in the research years, and Excel software was used to summarize and sort the data; Finally, for the purpose of data analysis, Eviuse software was used. The results of the hypothesis test showed that there is a significant inverse relationship between the quality of financial reporting and investment efficiency. Also, corporate governance and international financial reporting have an effect on the relationship between the quality of financial reporting and investment efficiency.

The aim of this research is to investigate the impact of audit committee independence on the relationship between environmental disclosure and firm value in companies listed on the Tehran Stock Exchange. This research aims to assist investors in making appropriate decisions for optimal capital allocation in the capital market and enhance decision-making transparency. The population of this research consists of companies listed on the Tehran Stock Exchange, and the sample consists of 114 active companies in various industries during the years 2016 to 2022. Multiple regression analysis was used to test the research hypotheses. The findings of the research indicate that there is a positive and significant relationship between audit committee independence, environmental disclosure, and firm value. The higher the level of audit committee independence, the improvement in environmental disclosure and ultimately an increase in firm value.

The ultimate goal of corporate governance is to achieve the promotion of fairness, transparency, accountability, and compliance with the rights of shareholders in companies and economic enterprises. However, there are doubts about its success rate in achieving the aforementioned goals. The disclosure of more and periodic information will reduce the cost of capital and the cost of transactions, reduce the error in profit forecasts, or demand more than usual for a company's bonds. Managers can pursue the goal of maximizing shareholders' wealth by managing variables (such as transparency) in the financial structure. The purpose of this study is to investigate the effect of corporate governance on the financial performance of companies using the mediating variable of transparency. In this study, using a meta-analysis approach, the impact of transparency on corporate governance and its effect on financial performance is investigated. A hypothesis about the effect of corporate governance on the mediating variable of transparency and a hypothesis about the effect of the mentioned variable on financial performance were proposed and 20 articles including a total of 81 effect sizes (of type r) whose publication dates were between 2003 and 2018 were studied. If the effect size was divergent, the random effects method was used, and for convergent cases, the fixed effects method was used to calculate the effect size. In addition to testing each hypothesis, after determining the size of the cumulative effect, a robustness test was performed and analyzed for each hypothesis. The results indicated that corporate governance has no effect on transparency, but the robustness test showed that the mechanisms of corporate governance, including the independence of the board of directors, and the dual role of the CEO and the audit committee, have a significant effect on transparency. In addition, the results show the significant impact of transparency on financial performance.

In recent years, the discussion of corporate governance has become one of the topics of professional and scientific research. In previous studies, the direct impact of corporate governance on the company's financial performance has been measured (Che Haat et al., 2008; Mardnly et al., 2018; Saidat et al., 2019). Corporate governance is expected to improve financial performance not only directly but also through the mediating effect of transparency. Corporate governance may affect the level of corporate disclosure, especially when the board of directors manages the information disclosed in annual reports (Gibbins et al., 1990). Centralized decision-making power (such as the same role of the CEO and the chairman of the board of directors) hinders the possibility of monitoring various aspects, including disclosure policies, due to the threat to the independence of the board of directors (Carver, 1990; Fama & Jensen, 1983). A good corporate governance system requires periodic, transparent, and comparable information reporting, especially information related to financial, managerial, and ownership issues of the company. Transparency, in terms of its role in reducing information asymmetry, is the preferred area for shareholders to control managers because it reduces risk and consequently improves performance. Therefore, the first hypothesis was formulated as follows:Hypothesis 1: Corporate governance affects the transparency of firms.
Reducing information asymmetry from the perspective of agency theory reduces the tendency to selfishness, and from the perspective of investment, it reduces risk and expected return. Both of these aspects make analysts expect that information disclosure can improve the firm's financial performance. Therefore, a high level of transparency has a positive effect on the company's performance. Accordingly, information disclosure such as periodical reports can reduce capital costs and information asymmetry (Lang & Lundholm, 1999). Therefore, the second hypothesis was formulated as follows:Hypothesis 2: Transparency has an effect on the financial performance of economic enterprises.

After reviewing various scientific sources, seven steps were selected for the meta-analysis (Glass et al., 1981; Hunter & Schmidt, 2004; Kohli & Devaraj, 2003; Rosenthal, 2001). The first step is to determine the thematic framework. The second step is to specify the keywords, determine the databases and search for studies, the third step is to screen the searched articles according to one of the research hypotheses, to report the effect size and the type of correlational study. The fourth step is to collect the data from the searched articles. The fifth step was to calculate the effect size for each member of the sample (each test). The sixth step was to calculate the common effect size for each hypothesis. Finally, in the seventh step, the homogeneity of the effect size was calculated for each hypothesis (each group of effect sizes).
If the within-group effect sizes are convergent (zero variance hypothesis is not rejected), it means that there is a common effect size that all sample tests have measured; and the fixed effects method is used to calculate the cumulative effect size. If the effect sizes within the group are divergent (zero variance hypothesis is rejected), it means that there are different effect sizes, one of which has been calculated in each sample of the tests; and the random effects method was used to calculate the cumulative effect size.

In this section, the robustness tests performed to test the hypotheses and comment on the confirmation or disconfirmation of each of the hypotheses. In both hypotheses, the common effect size is divergent, that is, it is related to a group of different effect sizes with high deviation, and the random effects method is the basis for calculating the common effect size. The results indicated the rejection of the null hypothesis related to the second hypothesis. In other words, the effect of transparency on financial performance is confirmed, but the effect of corporate governance on transparency is rejected. The robustness test in the first hypothesis shows the lack of influence of corporate governance on transparency in developed and developing countries. There is no significant relationship between corporate governance and transparency in different time periods, except for the years 2005-2009. The results show that there is a significant relationship between the independent variable of the board of directors and transparency. The CEO duality variable has a negative and significant effect, board size has a positive and significant effect at the 5% level, and the audit committee has a positive and significant effect on transparency. The indicators of concentration of ownership, the number of board meetings, and gender diversity in the board of directors have not been tested because the sample number is less than 5.
In the validation of the second hypothesis, the results show no significant effect between transparency and financial performance in developed countries. In the time interval of 2015-2019, there is a significant and positive effect between transparency and financial performance, and the results of other periods have not been tested because the number of samples is less than 5. In the financial performance section, a significant and positive effect was observed between transparency and ROA and ROE. No significant effect was found between transparency and Tobin's Q. The results of other indicators were not tested because the number of samples was less than 5.

The main purpose of this study is to meta-analyze the indirect effect of corporate governance on the financial performance of companies using the mediating variable of transparency. In the first hypothesis, the relationship between transparency and corporate governance was tested. The results of the current study did not show a significant effect between corporate governance and transparency due to the overlap of various corporate governance indicators. The study of various indicators of corporate governance shows a significant and positive relationship between the independence of the board of directors and transparency, the audit committee and transparency, and a significant and negative relationship between the duality of the CEO and transparency. In the second hypothesis, the relationship between transparency and financial performance has been tested. The results show a significant and positive impact on the company's financial performance. The robustness test shows that this effect is quite evident in the studies studied in recent years. The high level of information disclosure helps the stakeholders in improving the quality of their decision-making.
The above results, like any other research, may be criticized due to the researchers’ limited access to all published empirical studies, the time limit of studying past articles and looking at them retrospectively, the meta-analytic nature of this study, and the dependence on meta-analysis results on past experimental studies. However, due to the wide range of companies that support the results, the validity of the empirical studies collected and the robustness check performed are robust enough to be the basis for decision-making and policy-making for managers, policymakers, and investors. Therefore, it is suggested to the shareholders to emphasize the independence of the board of directors and the audit committee to improve the financial performance, through the index of the audit committee, control the level of transparency, and provide the basis for the improvement of the financial performance, through the indicators of the independence of the board of directors and the duality of the CEO to create the context of increasing the transparency of the company and thus improving the financial performance, pay enough attention to the concentration of ownership, the duality of the CEO, the size of the board of directors, and the number of board meetings in the development of the corporate governance system because it is a good basis for optimizing transparency and improving financial performance.

The main goal of this research is to extract the most important factors affecting the quality of financial reporting by accountants and auditors in Iran by using the expert consensus approaches proposed by Lawshe , Waltz and Bussell, and then to determine the most important factors using DEMATEL's approach. First, the completion of open questionnaires by 14 experts and then ensuring its content validity with the approaches of Lawshe Waltz and Bussell, were considered. In the following, with the participation of 10 experts and using DEMATEL's approach, the cause and effect relationship between the factors has been identified. According to this study, the most important variables affecting the quality of reporting are: disclosure of information, management ability, corporate governance, audit committee, audit quality, information asymmetry, internal control system, rules and requirements of the stock exchange and conflict of interest. The three variables of management ability, corporate governance and audit quality have a significant role and importance in the quality of financial reporting. Analyzing the network of identified connections between these variables, it is possible to identify the most important variables more precisely and to set strategies and policies related to improving the quality of financial reporting based on them.

The purpose of this research is to investigate the effect of corporate governance, life cycle, and asset liquidity on the effective tax rate and tax gap in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the present research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 122 companies were selected through systematic elimination sampling for the 8-year period between 1394 and 1401, and the data related to the research variables were collected in Excel software using the software Statistical analyzes were carried out. The results of the hypothesis test showed that the life cycle and liquidity of assets have a significant direct effect on the effective tax rate. Also, the life cycle and liquidity of assets have a significant direct impact on the tax gap. But corporate governance does not affect the effective tax rate and tax gap.

Pension funds play a crucial role in Iran by providing retirement provisions through paying pension benefits to retirees and their eligible survivors. However, the pension funds currently experience a critical situation due to a significant disparity between their financial resources and pension liabilities. This crisis stems from several factors, including the generosity of pension programs (in terms of retirement age and conditions and scope of support for survivors), demographic changes, and increased life expectancy leading to more pensioners and fewer contributors. Additionally, the challenges such as low returns on investment; transference of loss-making enterprises to the funds in order to settle government debts; and structural, governance, and management issues have exacerbated the situation.In fact, the primary factor contributing to the current crisis is the inefficiency of laws and regulations governing the Social Security Organization (SSO) and the Civil Servant Pension Fund (CSPF). The existing regulations on the governance of pension funds have changed the government’s role from regulator and guarantor to an intervening party. Consequently, most fund managers are appointed by the government, which sidelines beneficiaries and stakeholders from the governance process. Such a governmental structure, coupled with the lack of stakeholder involvement, exacerbates the problem of representation arising from the separation of ownership and management. This issue manifests itself not only in the traditional form but also in the political form.To address the problem of representation in pension funds requires supervision and increased stakeholder participation in fund management in order to enhance transparency, accountability, and managerial accountability. Therefore, it is crucial to revise laws and regulations to empower stakeholders’ role in the administration of pension funds. In this respect, the present study aimed to analyze the deficiencies in the laws and regulations on the governance and management of pension funds in Iran through the lens of corporate governance principles and mechanisms.

The regulations on the governance and management of pension funds play a crucial role in their performance. Establishing procedures and processes that promote good governance in pension funds can significantly contribute to the prevention and resolution of the current crisis. In this respect, corporate governance and its principles and mechanisms can serve as a vital tool for assessing the governance and management of pension funds. Pension funds in Iran, particularly SSO and CSPF, lack indicators of good governance in line with the corporate governance principles. The stakeholder involvement in company management, a fundamental right contributing to the mitigation of representation problems, is largely absent from the governance structure of Iran’s pension funds. Moreover, there are no legal requirements mandating transparency and reporting of the performance of pension fund managers. Additionally, the failure to recognize managers’ legal responsibility for their decisions, often influenced by their political affiliations, exacerbates the lack of accountability on the part of managers.

The present study used a descriptive–analytical method to address the research questions.

Considering the corporate governance mechanisms, Iranian pension funds (esp. SSO and CSPF) lack optimal conditions. The independence of the board of directors, a crucial aspect of corporate governance aimed at achieving its goals and principles, is fundamentally absent in Iranian pension funds. Moreover, the supervisory structure of pension funds fails to consider tripartism and the role of stakeholders. In addition, the absence of independent audit and actuarial committees within the supervisory framework severely undermines its effectiveness.The Audit Organization is tasked with auditing pension funds as per Paragraph (d) of Article (17) of Act on Structure of Welfare and Social Security Comprehensive System. However, the Audit Organization lacks the necessary independence and impartiality due to its governmental affiliation. Furthermore, the absence of official actuarial mechanisms to calculate the resources and liabilities of the funds, their exclusion from the establishment of rules and regulations related to fund liabilities, and the lack of public disclosure of report results to stakeholders and beneficiaries all have contributed to increased pension liabilities and financial instability of Iranian pension funds.

Due to the systemic importance of banks in the economy, the stability and health of banks, which is affected by the processes and frameworks governing the administration of banks, are considered key elements for the stability of the financial system. The realization of corporate governance in banks is considered as one of the most important ways to achieve the stability and health of the banking system.In response to the question, which of the components and elements of corporate governance, including the board of directors, executive board, risk management, auditing, service compensation and disclosure and transparency, is more important in achieving the stability and health of the banking system, in this article with Using the multi-criteria decision modeling approach, various elements and components of corporate governance in the banking system have been ranked in terms of importance in achieving the stability and health of the banking system. The results of the research show that two components of the decision-making and monitoring component include "non-executive and independence of the board members" and "adopting policies related to the identification and control of conflicts of interest" and the component of "creating the necessary infrastructure to create transparency..." from the disclosure component and Transparency with relative weights of 0.107, 0.089, 0.073, respectively, took the first three ranks of corporate governance components in achieving banking stability and health. The results of this research can be considered in determining the regulatory priorities of the central bank and modifying the structures and processes governing the banking system.

As to the changing responsibilities, scope of activities and role of the audit committee, as one of the key elements of the corporate governance structure, has become increasingly important following the financial crises of corporations in the early 21st century. In Iran, the implementation of Article 10 of the Internal Controls Directive and the emphasis of Article 15 of the Corporate Governance Directive indicate the importance of the issue. The research is aimed to investigate the importance of the components & quot; Pattern of factors affecting the quality of the audit committee & quot; It was conducted quantitatively and in the form of collecting the necessary data to test the model through a questionnaire from corporate governance activists, especially the audit committee, and by simple random sampling of 221 people. Confirmatory factor analysis was applied to analyze the data. Based on the findings, in the first-order confirmatory factor analysis of continuing education indicators, annual review of the committee performance, evaluation of internal control system and monitoring the proper implementation of the charter with the highest factor load, in the second-order factor analysis of effective training factors of professional institutions, authority the audit committee and having the resources have the highest amount of factor load and finally in the third-order factor analysis, the dimensions within the audit committee, outside the organization and within the company have the highest amount of factor load, respectively. Due to the comprehensiveness of the dimensions, the results of the research are not comparable with other researches in this field, however, they are in line with the views of legal and professional associations at the international level.

Current study; Presenting the model of factors affecting on financial health in life cycle of companies has been analyzed. This research is mixed in terms of research approach; in qualitative part of the exploratory type and in the quantitative part; It is descriptive-causal. In line with the implementation of this research, first by using theoretical foundations; Dimensions, components and factors affecting financial health were extracted and five dimensions (including corporate governance, profit information content, characteristics of the board of directors, corporate risks and information disclosure) and twenty components were identified and agreed upon using the Delphi method. The community studied in the interview section of this research; It includes 21 experts with accounting and financial management knowledge and the statistical population in the quantitative section; There were different levels of managers of companies admitted to the Tehran Stock Exchange. In the following, the required data was collected by distributing questionnaires made by the researcher among 201 people; was collected after that; To analyze the data, inferential statistics methods such as t-test and structural equation modeling by PLS method were used. The first result of this research; The identification of dimensions and components affecting the financial health of companies was obtained by using theoretical studies, summarizing the opinions of experts in the field of accounting and financial management, analyzing the opinions of the statistical community and receiving the opinions of experts in the fields related to the research.