جستجوی مقالات مرتبط با کلیدواژه "economic added value" در نشریات گروه "حسابداری"

The present study investigates the effect of the CEO's power on economic added value with an emphasis on corporate governance. This research is practical from the point of view of purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 130 companies were selected as the research sample in the 6-year period between 1396 and 1401. The method used to collect information is a library, and Stata software was used to test the research hypotheses. The results of the research show that the CEO's power has a direct effect on economic added value. However, corporate governance does not affect the relationship between CEO power and added economic value.

In the current research, the impact of social criteria on the financial performance of manufacturing companies was investigated with emphasis on new financial criteria in accounting.According to the studies done, there are different classifications for corporate social responsibility disclosure, which in this research is used to measure social criteria from the indicators of legal measures; social responsibility committee, market pressure, product development/market share and responding to customers' needs were used as independent variables.Also, variables of economic added value, market added value, adjusted economic added value &Tobin's Q were investigated to measure the financial performance of companies as dependent variables. In terms of classification, the present research is of the applied type and the research method is of a quantitative type and in terms of data analysis, it is descriptive of the correlation type. The data needed to test the hypotheses were collected using the stock exchange website, accompanying notes and the activity report of the board of directors to the assembly of 108manufacturing companies admitted to the Tehran Stock Exchange during the period from2013to2020and using The multivariate regression method was analyzed using the F Limer, Hausman, Brosch-Godfrey&Brosch-Pagan with the help of R software.The results of the hypothesis test showed that there is a positive and significant relationship between the indicators used in the social criteria and the new financial criteria.According to the results of the current research, company managers can be effective in improving the company's performance by considering social criteria and take steps towards improving performance and sustainable development.

Dissatisfaction with the traditional performance evaluation criteria has led to various proposals regarding new performance evaluation criteria. One of the most important criteria is economic added value. The maximization of shareholder wealth is the main goal of the business unit, and today economic added value is mentioned as the best indicator of internal performance evaluation, which is an indicator of increasing shareholder value. The purpose of this research is to investigate the effect of women's presence in the audit committee and research and development costs on economic added value. The statistical population of the research companies admitted to the Tehran Stock Exchange and the studied sample includes 140 admitted companies during the years 2016 to 2016. The research method is descriptive and correlational in terms of the relationship between variables, and it is practical in terms of purpose. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results obtained from the analysis of the hypotheses showed that the presence of women in the audit committee has a positive and significant effect on the added economic value, and research and development costs have a positive and significant effect on the added economic value.