1
Accounting, Vocational Technical University, Eghlid Girls' Technical School of Iran نماد «مورد تأیید انجمن»
2
Department of Accounting, Vocational Technical University, Girls Vocational Technical School, Euclid, Iran.
Abstract
In order to increase their cash assets, companies try to use experienced managers who have formed the investment committee, so that they can perform the company's performance and activities better and with more trust and confidence in the decision process. Taking steps to implement organizational goals. According to the studies conducted by Ahmed et al. in 2020, the characteristics of the investment committee is a variable that affects the company's cash assets and growth; These characteristics can be considered the experience, independence, number of meetings and size of the members of the investment committee, so in this article we investigated the impact of the investment committee on financial leverage. In order to achieve the general purpose of the research, the four hypotheses of compiling the statistical population studied in this research, all the companies admitted to the Tehran Stock Exchange, which have been a member of the Tehran Stock Exchange since 2017 or before. The results show that there is a significant relationship between the experience of the investment committee and the financial leverage of the companies admitted to the Tehran Stock Exchange. There is a significant relationship between the independence of the investment committee and the financial leverage of companies admitted to the Tehran Stock Exchange. There is a significant relationship between the number of investment committee meetings and the financial leverage of companies admitted to the Tehran Stock Exchange. There is a significant relationship between the size of the investment committee and the financial leverage of companies listed on the Tehran Stock Exchange.
gerami,A. , shahryari,Z. , nematolahi,Z. and bamohabat,R. (2023). The impact of the investment committee on the financial leverage of the company. Journal of Accounting and Management Vision, 6(80), 300-314.
MLA
gerami,A. , , shahryari,Z. , , nematolahi,Z. , and bamohabat,R. . "The impact of the investment committee on the financial leverage of the company", Journal of Accounting and Management Vision, 6, 80, 2023, 300-314.
HARVARD
gerami A., shahryari Z., nematolahi Z., bamohabat R. (2023). 'The impact of the investment committee on the financial leverage of the company', Journal of Accounting and Management Vision, 6(80), pp. 300-314.
CHICAGO
A. gerami, Z. shahryari, Z. nematolahi and R. bamohabat, "The impact of the investment committee on the financial leverage of the company," Journal of Accounting and Management Vision, 6 80 (2023): 300-314,
VANCOUVER
gerami A., shahryari Z., nematolahi Z., bamohabat R. The impact of the investment committee on the financial leverage of the company. Journal of Accounting and Management Vision, 2023; 6(80): 300-314.