نوع مقاله : مقاله علمی-پژوهشی
نویسندگان
1 دانش آموخته کارشناسی ارشد مدیریت مالی، دانشگاه آزاد اسلامی واحد الکترونیکی، تهران، ایران
2 استادیار گروه مدیریت بازرگانی دانشگاه آزاد اسلامی واحد شهر قدس، تهران، ایران (نویسنده مسئول)
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
The research was conducted with the aim of studying the effect of internal control system on financial performance with the mediating role of information asymmetry in the Iranian capital market. The research is applied in terms of purpose and descriptive-correlation in terms of data collection method. The population and statistical sample that is considered to test the hypotheses in this research includes listed companies in the period of 2014-2022. Descriptive statistics (percentage, average and standard deviation) and inferential statistics (correlation coefficient and regression models of combined or consolidated data) are used to perform appropriate analyses. The results showed that the internal control system has an effect on financial performance with the mediating role of information asymmetry in the Iranian capital market. The positivity of the variable coefficient of internal control system on financial performance (0.780) and internal control system with the mediating role of information asymmetry (0.440) indicates a positive and direct relationship between information asymmetry in the relationship between internal control system and financial performance. be; Therefore, the internal control system has an effect on financial performance with the mediating role of information asymmetry in the Iranian capital market.
کلیدواژه‌ها [English]
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