Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the effects of corporate governance on the performance of banks listed on the Tehran Stock Exchange with emphasis on the Covid-19 financial crisis

Document Type : Original Article

Authors
Rasoul Yari Fard 1
Amir Mosaffa 2
1 Deparument of Accounting, Faculty of Industries, Management, Accounting, Shahab Danesh University, Qom, Iran
2 Master of Accounting Student, Faculty of Industries, Management, Accounting, Shahab Danesh University, Qom, Iran
Abstract
This study examines the effects of corporate governance on the performance of banks listed on the Tehran Stock Exchange with an emphasis on the Covid-19 financial crisis. This study is a type of applied and descriptive correlational research in which statistical methods are used to confirm or reject hypotheses. Based on the information collected through data, the validity of the research hypotheses is tested and the results are analyzed. In this study, the relationship between the independent variables and the dependent variable was examined using a regression model. And according to the research hypotheses, a multivariate regression model was used, and the pooled data technique was also used to estimate the research models. In the present study, the PSTAR model was used and the research hypotheses were tested. For this purpose, first, the research model was specified, then reliability tests were performed using the Levine-Lin root test, and then the research model was estimated using the PANEL STAR method to test the research hypotheses. According to the results, both research hypotheses were accepted.

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