Master of Auditing, Noor Branch, Islamic Azad University, Noor, Iran.
Abstract
Effective investment in human resources and the factors affecting it is one of the topics that has not been given much attention in the financial literature, therefore, in some cases, companies face the inefficiency of investment. This research seeks to investigate the impact of economic uncertainty on the relationship between ownership concentration and human capital investment efficiency in Tehran Stock Exchange companies. In this research, the number of 168 companies admitted to Tehran Stock Exchange in the period of 2011-1400 has been examined. A panel regression model was used to test the hypotheses, the findings of the research show that ownership concentration has a positive and significant effect on the efficiency of human capital investment. Also, economic uncertainty has a negative and significant effect on the relationship between ownership concentration and human capital investment efficiency.
aramesh,S. (2024). The effect of economic uncertainty on the relationship between ownership concentration and human capital investment efficiency. Journal of Accounting and Management Vision, 7(89), 36-50.
MLA
aramesh,S. . "The effect of economic uncertainty on the relationship between ownership concentration and human capital investment efficiency", Journal of Accounting and Management Vision, 7, 89, 2024, 36-50.
HARVARD
aramesh S. (2024). 'The effect of economic uncertainty on the relationship between ownership concentration and human capital investment efficiency', Journal of Accounting and Management Vision, 7(89), pp. 36-50.
CHICAGO
S. aramesh, "The effect of economic uncertainty on the relationship between ownership concentration and human capital investment efficiency," Journal of Accounting and Management Vision, 7 89 (2024): 36-50,
VANCOUVER
aramesh S. The effect of economic uncertainty on the relationship between ownership concentration and human capital investment efficiency. Journal of Accounting and Management Vision, 2024; 7(89): 36-50.
