Master of Accounting, Science and Research Branch, Islamic Azad University, Zanjan, Iran.
Abstract
In order to achieve success, companies must first be able to predict their resilience. Forecasting this variable will lead to making informed decisions, therefore, attention should be paid to the internal and external factors affecting this variable. external factors are mainly shown in political costs. The purpose of the current research is to determine the relationship between political costs and the level of resilience of companies listed in the Tehran Stock Exchange. The research is applied in terms of purpose and descriptive and correlational in terms of method. The research community includes companies admitted to the Tehran Stock Exchange in the years 1397 to 1401. The data are collected from Rahavard Novin software and codal website. For the analysis, multivariate regression was used in EViews econometrics software. The findings showed that (1) there is a significant positive relationship between political costs and the level of resilience in companies listed on the Tehran Stock Exchange. The effect of company size and leverage was also confirmed. In order to improve the resilience and risk taking of the company, they should pay attention to the amount of political costs of the companies. This research is valuable for improving the decisions of investors and creditors.
babaei,M. (2025). the political expenses and the level of resilience of the company in the companies accepted in the Tehran Stock Exchange. Journal of Accounting and Management Vision, 8(101), 62-69.
MLA
babaei,M. . "the political expenses and the level of resilience of the company in the companies accepted in the Tehran Stock Exchange", Journal of Accounting and Management Vision, 8, 101, 2025, 62-69.
HARVARD
babaei M. (2025). 'the political expenses and the level of resilience of the company in the companies accepted in the Tehran Stock Exchange', Journal of Accounting and Management Vision, 8(101), pp. 62-69.
CHICAGO
M. babaei, "the political expenses and the level of resilience of the company in the companies accepted in the Tehran Stock Exchange," Journal of Accounting and Management Vision, 8 101 (2025): 62-69,
VANCOUVER
babaei M. the political expenses and the level of resilience of the company in the companies accepted in the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2025; 8(101): 62-69.