The effect of corporate governance and audit quality on companies' financial information

Document Type : Original Article

Authors

1 Master of Accounting, Nasser Khosrow Institute of Higher Education, Saveh, Iran.

2 Lecturer of Accounting and Management Department, Nasser Khosrow Institute of Higher Education, Saveh, Iran.

Abstract

Abstract
The current research was conducted on the effect of differentiation strategy and cost leadership on the relationship between social responsibility and the amount and sustainability of corporate dividends. The research method of this research is correlational in nature and content, which uses secondary data extracted from the financial statements of companies admitted to the Tehran Stock Exchange to analyze the correlation relationship. This research is a library study and causal analysis and is based on panel data analysis. The research is considered to be applied in terms of purpose and in terms of descriptive-correlational method. The statistical population of this research is all the companies of Tehran Stock Exchange during the years 2013 to 2016. In this order, 114 companies were selected from among the companies of the statistical community as a research sample to investigate and test the hypotheses

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