Papers by saeideh sarkamaryan
Accounting and Auditing Research, 2023
he audit committee, as one of the monitoring mechanisms of corporate governance has turned into a... more he audit committee, as one of the monitoring mechanisms of corporate governance has turned into an important factor in the financial reporting process of companies to prevent manipulation of financial information and increase the validity of financial statements. The charter of the audit committee approved by the Securities and exchange organization has some paragraphs about the independence and expertise of the audit committee members. Thus, the tenure of office for the audit committee members has been less considered as a feature of the audit committee members. Thus, the present study aimed to investigate the nonlinear relationship between the tenure of audit committee members and audit fees. In order to measure the tenure of office for the audit committee members, the average years of tenure of office for the audit committee members was used. In order to measure the Audit fee of audit fee logarithm was used. The research sample included 110 companies listed on the Tehran Stock Exchange during 2013-2018. Multivariate regression model with panel data through fixed effects method was used to test the research hypothesis. The obtained results indicated that is a non-linear relationship between the tenure of the Audit Committee members and the audit fee.
DOAJ (DOAJ: Directory of Open Access Journals), May 1, 2022
Related information to agency cost of companies helps to managers and investors to make better de... more Related information to agency cost of companies helps to managers and investors to make better decisions to achieve the company’s goal. The problem about the agency cost is to encourage the agent to take decisions which are lead to the welfare of owner(S). With the formation of agency relation, agency cost is created by conflicts of interest between parties. If the costs be lower, the company’s performance will be better. The type of capital structure is one of the factors that can be effective on the agency costs. In this research, it is tried to investigate the relation between agency cost and capital structure. For this purpose, after collecting information and necessary data; the sample companies are calculated and the relation between agency cost and capital structure and other research control variables are measured by using Pearson’s correlation coefficient. After test (T) in confidence level of 95%, to determine the significance, correlation relation is used for above criter...
Iranian Journal of Finance
Although theoretical and empirical literature regarding the stylized facts shows evidence of thei... more Although theoretical and empirical literature regarding the stylized facts shows evidence of their correlations to herding behavior in financial markets, the causes of such phenomena are still unknown. Using an agent-based model strengthened by the competition co-evolution algorithm (STGP) technique, this study provides laboratory evidence on capital market dynamics and analyses the behavioral foundations of stylized facts such as fat tails, leverage effects, 2
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Papers by saeideh sarkamaryan