Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The Impact of Managerial ability on the Relationship between Political political connections and Representation Agency Costs in companies listed in Tehran Stock Exchange

Document Type : Original Article

Author
بابلسر- سه راه دانشگاه- دانش 35- محله قائمیه- کوچه قائیمیه 22
Abstract
The purpose of this study is to explain the relationship between political communication and agency costs with respect to management ability. The sample consisted of 127 companies listed in Tehran Stock Exchange over a 5 year period from 2014 to 2018. This research is based on purpose, applied research and assumptions in the field of correlational research. In order to test the hypotheses, a generalized least squares regression model was used in EViews10 software. No longer is the manager able to not only control but also reduce the cost of representation caused by political relations.
Keywords