Studying the effect of internal control system on financial performance with the mediating role of information asymmetry in the Iranian capital market

Articles in Press

Document Type : The scientific research paper

Authors

1 Master's degree in financial management, Islamic Azad University, Electronic Branch Tehran, Iran

2 Assistant Professor, Department of Business Administration, Islamic Azad University, Shahr-e-Qods Branch, Tehran, Iran.(Corresponding Author)

Abstract

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.

Keywords

Journal of Intelligent Marketing Management

Articles in Press, Accepted Manuscript
Available Online from 13 January 2024

Files

History

  • Receive Date: 08 January 2024
  • Revise Date: 20 May 2024
  • Accept Date: 13 January 2024

Share

How to cite

Statistics