Material internal control weakness with intangible assets, capital structure and commercial risk

Salehi, Mahdi; Ghasempour, Fatemeh

doi:10.1108/mrr-06-2020-0335

Cited by 5 publications

(3 citation statements)

References 92 publications

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“…In the present study, according to Salehi et al (2021b), Salehi and Ghasempour (2021) and Oradi et al (2019), variables: BSF BSI, AGE, SIZE, LEV, ROA, LOSS, MTB, BLND, BE, BUSY are control variables.…”

Section: Methodsmentioning

confidence: 99%

Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment

Salehi

Rajaeei

Khansalar³

et al. 2023

JIABR

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Purpose This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses. Design/methodology/approach The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression. Findings The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years. Originality/value This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses.

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Section: Methodsmentioning

confidence: 99%

Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment

Salehi

Rajaeei

Khansalar³

et al. 2023

JIABR

Self Cite

View full text Add to dashboard Cite

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“…Many of the policies adopted by managers appear to be promising because they show good effects in the short term. It is certain that in such a highly competitive market, companies that establish plans with a long-term perspective remain successful (Naseem et al 2019;Salehi and Ghasempour 2021). Managers in organizations and institutions are the central pillar of decision-making, especially senior managers who will determine the fate and future of the company with the final decision.…”

Section: Theoretical Principles Of the Studymentioning

confidence: 99%

The Effect of Managerial Myopia on the Adjustment Speed of the Company’s Financial Leverage towards the Optimal Leverage

Rostami

Kargar

Samimifard

2022

JRFM

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The adjustment speed of financial leverage indicates the movement of companies towards the optimal capital structure, and clearly shows the financing policies of companies. The importance of optimal leverage is such that the growth and survival of companies depend on this factor. This study investigates the effect of managers’ myopia on the adjustment speed of financial leverage toward optimal leverage. The current research is applied, and from the methodological point of view, the correlation is a causal type (retrospective). The statistical population of the research includes all the companies admitted to the Tehran Stock Exchange between 2011 and 2020, and using the systematic elimination sampling method, 124 companies were selected as the research sample. The research results showed that the myopia of managers has an opposite effect on the adjustment speed of financial leverage, so in companies with myopic managers, the adjustment speed of financial leverage decreases towards optimal leverage.

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“…Firms face business risks in their operations (Blanc Alquier & Lagasse Tignol, 2006;Dvorsk et al, 2021;Salehi & Ghasempour, 2021;Li et al, 2021), and even in management and decision-making itself (Salehi et al, 2020a(Salehi et al, , 2020bSalehi & Arianpoor, 2021). In early studies Prahalad and Hamel (1990) argued that uniqueness and differentiation will lead to excellent corporate performance, sustained competitive advantage, and are important ideas for strategic management.…”

Section: The Impact Of Corporate Strategy Deviation On Operational Risk From Within Firmsmentioning

confidence: 99%

Corporate Strategy Deviation and Institutional Investor Recognition: Complex Network-Based and Graph Clustering Analysis

Lin

Liu

Лю

2021

Technological and Economic Development of Economy

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In this paper, the quantitative analysis is implemented on the relationship between strategy deviation of listed firms and institutional investors’ recognition. For research methodology, financial complex networks and clustering techniques are employed to measure the de-gree of recognition by creating links to the common stockholding behaviour of institutional investors. Besides, quarterly panel data from 2006 to 2020 are constructed for an innovative study of the degree of recognition of institutional investors’ strategy deviation of listed firms under different innovation fields, firm properties, and market style heterogeneity and asymmetry. The stability test is conducted by the transformation of the measures and methods, thereby effectively avoiding the “cluster fallacy”. We validate the mechanism by which the differences in strategic choices and propensities of listed firms affect capital market recognition, and enrich the microscopic research perspective and methodology on related issues.

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Material internal control weakness with intangible assets, capital structure and commercial risk

Cited by 5 publications

References 92 publications

Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment

Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment

The Effect of Managerial Myopia on the Adjustment Speed of the Company’s Financial Leverage towards the Optimal Leverage

Corporate Strategy Deviation and Institutional Investor Recognition: Complex Network-Based and Graph Clustering Analysis

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