Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Effect of Ownership Concentration on relationship between Cost Stickiness and Risk in Accepted Companies Tehran Stock Exchange

Document Type : Original Article

Authors
Ebrahim Enayatpour Shiadeh 1
zahra moradi 2
Ahad Asadifar 3
Javad Derakhshan 4
1 Master of Accounting Islamic Azad university of Qaemshahr
2 damavand
3 Accounting Ph.D. Student , Isamic Azad University, Damavand Branch, , Damavand, Iran
4 Master of Accounting Parandak Institute of Higher Education
Abstract
The main purpose of this research is Investigate effect of  Ownership Concentration on relationship between Cost stickiness and Enterprise Risk in accepted companies in Tehran Stock Exchange. For this purpose 125 companies in the period 2013 to 2018 were selected. This study has applied Multiple regression to test hypotheses. Results indicates that there is a significant and positive Relationship between Cost stickiness and Enterprise Risk. Also Ownership concentration, as the core content of corporate governance, would impact the relationship between cost stickiness and company risk level: when the ownership concentration is higher, the impact of cost stickiness on company risk is less.
Keywords
Ownership Concentration
Cost Stickiness
Enterprise Risk