Volume 14, Issue 34 (8-2024)
3 2024, 14(34): 1-22 |
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Bazarganzadeh A, Amoozesh N, Moein Far Z. Investigating the Effect of Corporate Governance Mechanisms on Dividend Reinvestment Plans, Taking into Account the Moderating Role of the Fluctuations of Taxes Paid by Companies. 3 2024; 14 (34) :1-22
URL: http://jnraims.ir/article-1-375-en.html
URL: http://jnraims.ir/article-1-375-en.html
Department of Accounting, Gachsaran branch of Islamic Azad University, Gachsaran, Iran
Abstract: (161 Views)
In this research, the impact of corporate governance mechanisms on reinvestment plans in dividends has been explained, taking into account the role of moderators in the fluctuations of taxes paid by companies.
The research method is of applied descriptive type and analytical type in terms of purpose, and in terms of the process and method of data collection and analysis, it was a quantitative research. The statistical population of the research was all the companies admitted to the Tehran Stock Exchange, and the statistical sample of the research consisted of 147 companies admitted to the Tehran Stock Exchange. The research data has been collected through annual audited financial statements and documents of companies and annual reports of the stock exchange in the period of 6 years from 1395 to 1400 from Tadbir Pardaz database and Rahvard Novin software.Multivariate regression test was used to test research hypotheses.
The results of the research showed that there is a significant relationship between the size of the board of directors, the independence of the board of directors, the meetings of the board members, the separation of the chairman of the board of directors from the CEO, managerial ownership and the dividend reinvestment plan. It can adjust the relationship between the mentioned variables and the dividend reinvestment plan.
The research method is of applied descriptive type and analytical type in terms of purpose, and in terms of the process and method of data collection and analysis, it was a quantitative research. The statistical population of the research was all the companies admitted to the Tehran Stock Exchange, and the statistical sample of the research consisted of 147 companies admitted to the Tehran Stock Exchange. The research data has been collected through annual audited financial statements and documents of companies and annual reports of the stock exchange in the period of 6 years from 1395 to 1400 from Tadbir Pardaz database and Rahvard Novin software.Multivariate regression test was used to test research hypotheses.
The results of the research showed that there is a significant relationship between the size of the board of directors, the independence of the board of directors, the meetings of the board members, the separation of the chairman of the board of directors from the CEO, managerial ownership and the dividend reinvestment plan. It can adjust the relationship between the mentioned variables and the dividend reinvestment plan.
Keywords: Profit Sharing, Size of the Board of Directors, Independence of the Board of Directors, Tax Growth Rate, and Reinvestment Plans.
Type of Study: Research |
Subject:
General
Received: 2024/08/5 | Accepted: 2024/08/31 | Published: 2024/08/31
Received: 2024/08/5 | Accepted: 2024/08/31 | Published: 2024/08/31
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