نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناسی ارشد حسابداری دانشگاه ارومیه، ارومیه ، ایران
2 دانشیار، گروه حسابداری، دانشکده اقتصاد ومدیریت، دانشگاه ارومیه، ارومیه، ایران.
3 استادیار، گروه حسابداری، دانشکده اقتصاد ومدیریت، دانشگاه ارومیه، ارومیه، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Considering that one of the factors influencing credit ratings is the quality of corporate governance, and that credit ratings affect stock liquidity in the capital market by influencing investors' decisions, the aim of this study is to investigate the mediating effect of credit ratings on the relationship between corporate governance quality and stock liquidity over a 10-year period from 2013 to 2022. In this regard, for the first time in Iran, a composite liquidity index was used to calculate stock liquidity. The data collection method involved document analysis and reference to databases, and the data analysis method was inferential. To test the research hypotheses, a panel data model was used. Emphasizing the reverse structure of the composite liquidity measure, the findings of the study indicated that corporate governance quality has a positive and significant impact on stock liquidity, and that credit ratings play a partial mediating role in the relationship between corporate governance quality and stock liquidity.
کلیدواژه‌ها [English]
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