Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the relationship between corporate governance and investors' emotional orientation with the moderating role of going concern and corporate reporting.

Document Type : Original Article

Authors
maryam shaban 1
jaber mohammadmosaee 2
1 Master of Accounting, Ramhormoz Branch, Islamic Azad University, Ramhormoz, Iran.
2 Faculty Member, Department of Management and Accounting, Ramhormoz Branch, Islamic Azad University, Ramhormoz, Iran
Abstract
The aim of the present study is to investigate the relationship between corporate governance and investors' emotional orientation with the moderating role of going concern and corporate reporting. This study is an applied study in terms of its nature and method, and in terms of its purpose, it is a descriptive study, and since in the present study the current state of the variables has been analyzed using information collection through past information, it is included in the category of descriptive and post-event studies. In the course of conducting the study, three main hypotheses were formulated and 120 companies were selected through systematic exclusion sampling for a 10-year period between 2018 and 2023, and the data related to the research variables were analyzed after collection in Excel software using the Eviews statistical software. The results of the hypothesis test showed that there is a direct relationship between corporate governance and investors' emotional orientation. Also, going concern has a direct effect on the relationship between corporate governance and investors' emotional orientation; And corporate reporting has a direct impact on the relationship between corporate governance and investor sentiment.
Keywords
Corporate governance
investor sentiment
going concern
corporate reporting

Subjects