Technical and Vocational University (TVU), Hamedan, Iran
Abstract
The objective of this study is to examine the relationship between internal control weaknesses and firm value among companies listed on the Tehran Stock Exchange. This research employs a library-based, analytical-causal approach and relies on panel data analysis. Financial data from 106 companies listed on the Tehran Stock Exchange were analyzed for the period spanning the years 1399 to 1403. EViews 8.1 software was used to analyze the research findings. The results indicate a significant relationship between internal control weaknesses—specifically defined here as low sales relative to the industry average and the recognition of profit or loss—and firm value.
Zandiyeh, M. (2026). An Investigation into the Relationship between Internal Control Weakness and Firm Value: Companies Listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 9(117), 45–59.
MLA
Zandiyeh, M. "An Investigation into the Relationship between Internal Control Weakness and Firm Value: Companies Listed on the Tehran Stock Exchange", Journal of Accounting and Management Vision, 9, 117, 2026, 45–59.
HARVARD
Zandiyeh, M. (2026). 'An Investigation into the Relationship between Internal Control Weakness and Firm Value: Companies Listed on the Tehran Stock Exchange', Journal of Accounting and Management Vision, 9(117), pp. 45–59.
CHICAGO
Zandiyeh, M., "An Investigation into the Relationship between Internal Control Weakness and Firm Value: Companies Listed on the Tehran Stock Exchange." Journal of Accounting and Management Vision, 9 117 (2026): 45–59,
VANCOUVER
Zandiyeh M. An Investigation into the Relationship between Internal Control Weakness and Firm Value: Companies Listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision. 2026;9(117):45–59 (In Persian).
