One of the important issues received the attention of managers and all firm stakeholders, particularly shareholders, is the situation of corporate profitability and the rate of firm’s net income in particular. To reach a good income rate, paying attention to two factors, corporate earnings and particularly costs and fixed costs of firm has taken on special importance. One of the issue debated over costs frequently and is the topic of many accounting and financial studies is cost stickiness. The aim of the study is to investigate the role of corporate governance on the Expense Stickiness in Firms Accepted in Tehran Stock Exchange. The information of 121 study firms in different stock exchange industries during 2009-2014. In order to examine the hypothesis, a regression analysis was used, the results of testing the research hypothesis show that none of the three variables of corporate governance, whose influence on cost stickiness have been measured separately and generally, have not significantly reduced cost stickiness.
کلید واژگان :Expense Stickiness, good corporate governance , Tehran Stock Exchange, institutional shareholders’ ownership
ارزش ریالی : 300000 ریال
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