Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The Impact of Government Control on the Efficiency of Labor Investment

Document Type : Original Article

Authors
1 MARAND
2 tabriz
3 mizan
Abstract
Investing in the workforce becomes effective when it provides the necessary conditions for the development of activities, abilities and skills in human beings and increases the company's efficiency. One of the important factors that can improve labor investment and be involved in its efficiency is government control. This study examines the impact of government control on the efficiency of investment in the labor force. This research is applied in terms of purpose and is causal (post-event) in terms of correlation methodology. The statistical population of the study was all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 119 companies were selected as the sample of the research in a period of 7 years between 1392 to 1398. The model proposed by Pinocchio and Lilis (2007) was used to measure the efficiency of labor investment. The method used to collect information is a library and the relevant data for measuring variables is collected from the Cadal site and the financial statements of companies. Stata software was used to test the research hypotheses. The results show that government control has a direct impact on the efficiency of labor investment. It can be concluded that in stock companies, if government control is greater, the efficiency of labor investment will also increase.
Keywords