Document Type : Research Paper



Corporate risk taking is important perspective related to performance.
This paper is investigating the relationship between corporate risk
taking and financial performance along with checking for the impact
of corporate governance mechanism on risk and performance linkage.
To achieve the mentioned goal 101 companies listed on Tehran Stock
Exchange over the period of 2005 to 2012 (including 808 firm- years)
were examined through correlation test and using the liner regression
model. Result show corporate risk taking have significant positive
relationship with financial performance. In addition, board
independence have significant negative relationship with corporate
risk taking; while association of Institutional investor and board size
and corporate risk taking is not significant. Findings also show that
board independence, board size and institutional investor have direct
significant impact on the relationship between corporate risk taking
and financial performance


بررسی رابطه بین ویژگی های حاکمیت » .( آقایی ، محم د عل ی و پر ی چالاکی( 1387
.78-54 : تحقیقات حسابدار . ی شماره 3 .« شرکتی و مدیریت سود
رابطه بین عدم تقارن » .( باباجانی، جعفر؛ تحریری، آرش؛ ثقفی، علی و احمد بدری ( 1393
.26 – 1 : پیشرفت های حسابداری، 67 .« اطلاعاتی و مدیریت سود
خدادادی ، یلو و تاثیر ساختار حاکمیت شرکتی برعملکرد مالی و » .( رضا تاکر ( 1391
تحقیقات حسابداری و .« ارزش شرکت های پذیرفته شده در بورس اوراق بهادار تهران
.101-88 : حسابرس . ی 15
بررسی اثر سهامداران نهادی » .( مدرس احمد، حسینی، سیدمجتبی و زهره رییسی( 1388
به عنوان یکی از معیارهای حاکمیت شرکتی بر بازده سهامداران شرکت های پذیرفته
.250-223 : پژوهشنامه اقتصادی. 5 .« شده در بورس اوراق بهادار تهران
رابطه بین ساز و کارهای » .( ناظمی، امین ؛ ممتازیان، علیرضا و محسن صالحی نیا ( 1393
حاکمیت شرکتی و کارایی مدیریت موجودی کالا (مطالعه موردی: شرکت های
فصلنامه مطالعات تجربی حسابداری .« ( پذیرفته شده در بورس اوراق بهادار تهران
.184-157 :(42) مال . ی 12
تأثیر ترکیب هیأت مدیره بر عملکرد با تأکید بر » .( نمازی، محمد و فهیمه ابراهیمی ( 1392
فصلنامه مطالعات تجربی حسابداری مالی. 11 .« کارایی ارزش افزوده منابع شرکت
.26-1 :(40)
بررسی رابطه بین سازوکارهای راهبری شرکتی و ریسک » .( نیکبخت و طاهری. ( 1393
.126-109:(21) بررسی های حسابداری و حسابرس . ی 1 .« سیستماتیک
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