نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشگاه آزاد اسلامی، واحد دماوند، دماوند، ایران
2 استادیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد دماوند، دماوند، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
One of the controversial issues in the accounting and financial literature is the issue of what factors affect the investment efficiency of companies. Based on this, the concept of investment efficiency and its effective factors have been the focus of researchers. In explaining these factors, the CEO media coverage is one of the factors that may influence the decision-making basis of investors. For this reason, this research seeks to study the effect of media coverage of the CEO on the investment efficiency of companies. In this regard, the information related to 124 companies admitted to the Tehran Stock Exchange during the years 2013 to 2019 has been collected and tested. The findings show the negative impact of CEO media coverage on investment efficiency. These findings are a re-emphasis on the informational role of CEO media coverage as one of the sources of corporate information communication to the market.
کلیدواژهها [English]
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