The moderating effect of the firm size on the relationship between the financial crisis and the ownership structure (Evidence from Tehran Stock Exchange)

Document Type : Original Article

Authors

1 Assistant Professor, Accounting Department, faculty of management and accounting, Islamic Azad University of Saveh, Iran

2 graduated, Accounting Department, faculty of management and accounting, Islamic Azad University of Saveh, Iran,

10.30495/ijfma.2022.68864.1894

Abstract

The present research has been performed to investigate the moderating effect of the firm size on the relationship between the financial crisis and the ownership structure among the companies listed on the Tehran Stock Exchange. Current research is an applied and descriptive-correlative study. The research statistical society included the accepted companies on the Tehran Stock Exchange (TSE). The period of the data acquisition was the period 2014 to 2019. To gather the required data and also to measure the research variables, the data of the previous performance of the related institutions were used. To analyze the gathered data, SPSS and EVIEWS softwares have been used and the obtained results show that the relationship between the financial crisis and the ownership structure is significant but the relationship between the firm size and the ownership structure is irrelevant. On the other hand, the results confirmed that the firm size moderates the relationship between the financial crisis and ownership structure.

Keywords

References

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International Journal of Finance & Managerial Accounting
Volume 10, Issue 36
January 2025
Pages 27-35

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