چکیده:
Good profit management increase and corporate governance reduce costs. Therefore, it
seems reasonable to study their reciprocal and individual effects. Thus, this article tries to
study the individual and reciprocal relationships of corporate governance and profit
management on cost stickiness. Librarian method is used in this article to collect the needed
data for research background and theoretical bases. Thus, the needed data was collected by
studying journals, books, and specialized websites. The needed data was collected from
financial statements of the listed firms in Tehran Stock Exchange and website of Islamic
studies and development research management. Statistical population of this research is all
listed firms in Tehran stock Exchange since the spring of 2011 to the winter of 2017 for
about 5 years. This is 1056 firms whose sample volume was determined 200 by Cochran
formula. Pearson inferential statistics and multivariate regression methods were used to
analyze data. Results showed that profit managementincrease and corporate governance
reduces cost stickiness.
خلاصه ماشینی:
, (UJMAS) 49-53 (2017) ISSN 2382-9745 The Effect of Corporate Governance and Profit Management on Cost Stickiness in Listed Firms in Tehran Securities and Stock Exchange Hosein Nazari Department of Accounting, Khalkhal branch, Islamic Azad University, Khalkhal, Iran Original Article: Received 18 Jan. 2017 Accepted 02 March.
2017 ABSTRACT Good profit management increase and corporate governance reduce costs.
Thus, this article tries to study the individual and reciprocal relationships of corporate governance and profit management on cost stickiness.
The needed data was collected from financial statements of the listed firms in Tehran Stock Exchange and website of Islamic studies and development research management.
Results showed that profit managementincrease and corporate governance reduces cost stickiness.
Varied costs than changes of activity volume increase or decreases properly in traditional models of costs behaviors in management accounting.
According to the explanations and the existed research background, good corporate governance and profit management increase help to reduce costs stickiness.
Thus, this article tries to study individual and reciprocal effects of corporate governance on costs stickiness.
Conceptual Framework and Research Hypotheses This research studies the relationship between profit management, cost stickiness, and corporate governance.
Main Hypothesis Profit management increase and corporate governance reduce costs stickiness.
Second hypothesis: corporate governance increase reduces costs stickiness.
Needed data was adopted from financial statements of the listed firms in Tehran Stock Exchange and website of Islamic studies and development research management for stock exchange.
04 200 According to table (2), correlation coefficient between profit management and cost stickiness in the listed forms in Tehran Stock Exchange (r=0.