The effect of board effectiveness on the long-term company success and comparability of financial information
Purpose This study aims to investigate the effect of the dynamics and potential of the board of directors on investment efficiency and the comparability of financial information in companies listed on the Tehran Stock Exchange. Design/methodology/approach The number of observations for this study in...
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| Veröffentlicht in: | Management research news 2024-05, Vol.47 (7), p.1005-1028 |
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| container_title | Management research news |
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| creator | Salehi, Mahdi Hassanzadeh, Ali |
| description | Purpose
This study aims to investigate the effect of the dynamics and potential of the board of directors on investment efficiency and the comparability of financial information in companies listed on the Tehran Stock Exchange.
Design/methodology/approach
The number of observations for this study includes 1,218 observations from companies listed on the Tehran Stock Exchange during 2014–2020. The authors used econometric statistical methods such as multiple linear regression, the Chow and Hausman test and the Kendall correlation coefficient using Eviews software to conduct the research. To measure the board’s effectiveness, two variables are used, including board dynamics and potential.
Findings
The results showed a positive and significant relationship between dynamics, board potential and investment efficiency. Also, no significant relationship was observed between the board dynamics and the comparability of financial information. Finally, a positive and significant relationship exists between the board’s potential and the comparability of financial information.
Originality/value
The importance of this research is the use of board proxies, including the dynamics and potential of the board. In addition, other variables of board characteristics, such as size, independence, ownership and gender, and the relationship between these variables with investment efficiency and comparability of financial information, have been examined in this study. |
| doi_str_mv | 10.1108/MRR-11-2022-0829 |
| format | Article |
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This study aims to investigate the effect of the dynamics and potential of the board of directors on investment efficiency and the comparability of financial information in companies listed on the Tehran Stock Exchange.
Design/methodology/approach
The number of observations for this study includes 1,218 observations from companies listed on the Tehran Stock Exchange during 2014–2020. The authors used econometric statistical methods such as multiple linear regression, the Chow and Hausman test and the Kendall correlation coefficient using Eviews software to conduct the research. To measure the board’s effectiveness, two variables are used, including board dynamics and potential.
Findings
The results showed a positive and significant relationship between dynamics, board potential and investment efficiency. Also, no significant relationship was observed between the board dynamics and the comparability of financial information. Finally, a positive and significant relationship exists between the board’s potential and the comparability of financial information.
Originality/value
The importance of this research is the use of board proxies, including the dynamics and potential of the board. In addition, other variables of board characteristics, such as size, independence, ownership and gender, and the relationship between these variables with investment efficiency and comparability of financial information, have been examined in this study.</description><identifier>ISSN: 2040-8269</identifier><identifier>EISSN: 2040-8269</identifier><identifier>EISSN: 2040-8277</identifier><identifier>DOI: 10.1108/MRR-11-2022-0829</identifier><language>eng</language><publisher>Patrington: Emerald Publishing Limited</publisher><subject>Accounting ; Boards of directors ; Conflicts of interest ; Corporate governance ; Decision making ; Dependency theory ; Efficiency ; Financial reporting ; Financial statements ; Hypotheses ; Investors ; Stockholders</subject><ispartof>Management research news, 2024-05, Vol.47 (7), p.1005-1028</ispartof><rights>Emerald Publishing Limited</rights><rights>Emerald Publishing Limited.</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><cites>FETCH-LOGICAL-c321t-1d6c4031c26008ba5366bb69f25bb2b3e19f492b0075ae84b02adc9886b01e9a3</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktohtml>$$Uhttps://www.emerald.com/insight/content/doi/10.1108/MRR-11-2022-0829/full/html$$EHTML$$P50$$Gemerald$$H</linktohtml><link.rule.ids>314,776,780,21675,27903,27904,53223</link.rule.ids></links><search><creatorcontrib>Salehi, Mahdi</creatorcontrib><creatorcontrib>Hassanzadeh, Ali</creatorcontrib><title>The effect of board effectiveness on the long-term company success and comparability of financial information</title><title>Management research news</title><description>Purpose
This study aims to investigate the effect of the dynamics and potential of the board of directors on investment efficiency and the comparability of financial information in companies listed on the Tehran Stock Exchange.
Design/methodology/approach
The number of observations for this study includes 1,218 observations from companies listed on the Tehran Stock Exchange during 2014–2020. The authors used econometric statistical methods such as multiple linear regression, the Chow and Hausman test and the Kendall correlation coefficient using Eviews software to conduct the research. To measure the board’s effectiveness, two variables are used, including board dynamics and potential.
Findings
The results showed a positive and significant relationship between dynamics, board potential and investment efficiency. Also, no significant relationship was observed between the board dynamics and the comparability of financial information. Finally, a positive and significant relationship exists between the board’s potential and the comparability of financial information.
Originality/value
The importance of this research is the use of board proxies, including the dynamics and potential of the board. In addition, other variables of board characteristics, such as size, independence, ownership and gender, and the relationship between these variables with investment efficiency and comparability of financial information, have been examined in this study.</description><subject>Accounting</subject><subject>Boards of directors</subject><subject>Conflicts of interest</subject><subject>Corporate governance</subject><subject>Decision making</subject><subject>Dependency theory</subject><subject>Efficiency</subject><subject>Financial reporting</subject><subject>Financial statements</subject><subject>Hypotheses</subject><subject>Investors</subject><subject>Stockholders</subject><issn>2040-8269</issn><issn>2040-8269</issn><issn>2040-8277</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2024</creationdate><recordtype>article</recordtype><recordid>eNptkd1LwzAUxYsoOObefQz4HHeTtmn6KMMvmAhjPockTTSjTWbSCfvvbelABfOSc8PvnAsnWXZN4JYQ4MuXzQYTgilQioHT-iybUSgAc8rq81_6MluktIPh5JQzXs2ybvthkLHW6B4Fi1SQsTnN7st4kxIKHvUD1Ab_jnsTO6RDt5f-iNJB6xGQvpneolSudf1xTLLOS6-dbJHzNsRO9i74q-zCyjaZxemeZ28P99vVE16_Pj6v7tZY55T0mDRMF5ATTRkAV7LMGVOK1ZaWSlGVG1LboqYKoCql4YUCKhtdc84UEFPLfJ7dTLn7GD4PJvViFw7RDytFDgxoVZUVDBRMlI4hpWis2EfXyXgUBMTYqxh6HYQYexVjr4MFTRajg3fpx8BrKAtgFRuQ5QnpTJRt81_on8_KvwH8I4QL</recordid><startdate>20240528</startdate><enddate>20240528</enddate><creator>Salehi, Mahdi</creator><creator>Hassanzadeh, Ali</creator><general>Emerald Publishing Limited</general><general>Emerald Group Publishing Limited</general><scope>OQ6</scope><scope>AAYXX</scope><scope>CITATION</scope></search><sort><creationdate>20240528</creationdate><title>The effect of board effectiveness on the long-term company success and comparability of financial information</title><author>Salehi, Mahdi ; Hassanzadeh, Ali</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c321t-1d6c4031c26008ba5366bb69f25bb2b3e19f492b0075ae84b02adc9886b01e9a3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2024</creationdate><topic>Accounting</topic><topic>Boards of directors</topic><topic>Conflicts of interest</topic><topic>Corporate governance</topic><topic>Decision making</topic><topic>Dependency theory</topic><topic>Efficiency</topic><topic>Financial reporting</topic><topic>Financial statements</topic><topic>Hypotheses</topic><topic>Investors</topic><topic>Stockholders</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Salehi, Mahdi</creatorcontrib><creatorcontrib>Hassanzadeh, Ali</creatorcontrib><collection>ECONIS</collection><collection>CrossRef</collection><jtitle>Management research news</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Salehi, Mahdi</au><au>Hassanzadeh, Ali</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>The effect of board effectiveness on the long-term company success and comparability of financial information</atitle><jtitle>Management research news</jtitle><date>2024-05-28</date><risdate>2024</risdate><volume>47</volume><issue>7</issue><spage>1005</spage><epage>1028</epage><pages>1005-1028</pages><issn>2040-8269</issn><eissn>2040-8269</eissn><eissn>2040-8277</eissn><abstract>Purpose
This study aims to investigate the effect of the dynamics and potential of the board of directors on investment efficiency and the comparability of financial information in companies listed on the Tehran Stock Exchange.
Design/methodology/approach
The number of observations for this study includes 1,218 observations from companies listed on the Tehran Stock Exchange during 2014–2020. The authors used econometric statistical methods such as multiple linear regression, the Chow and Hausman test and the Kendall correlation coefficient using Eviews software to conduct the research. To measure the board’s effectiveness, two variables are used, including board dynamics and potential.
Findings
The results showed a positive and significant relationship between dynamics, board potential and investment efficiency. Also, no significant relationship was observed between the board dynamics and the comparability of financial information. Finally, a positive and significant relationship exists between the board’s potential and the comparability of financial information.
Originality/value
The importance of this research is the use of board proxies, including the dynamics and potential of the board. In addition, other variables of board characteristics, such as size, independence, ownership and gender, and the relationship between these variables with investment efficiency and comparability of financial information, have been examined in this study.</abstract><cop>Patrington</cop><pub>Emerald Publishing Limited</pub><doi>10.1108/MRR-11-2022-0829</doi><tpages>24</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 2040-8269 |
| ispartof | Management research news, 2024-05, Vol.47 (7), p.1005-1028 |
| issn | 2040-8269 2040-8269 2040-8277 |
| language | eng |
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| source | Standard: Emerald eJournal Premier Collection |
| subjects | Accounting Boards of directors Conflicts of interest Corporate governance Decision making Dependency theory Efficiency Financial reporting Financial statements Hypotheses Investors Stockholders |
| title | The effect of board effectiveness on the long-term company success and comparability of financial information |
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