Corporate Governance, financial reporting quality and Performance in Tehran Stock Exchange with Emphasis on coronavirus

Document Type : Original Article

Authors

1 Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

2 Department of Econimics, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

3 Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

Abstract

The novel Coronavirus (COVID-19) has rapidly spread all over the world. The first diagnosed cases in Iran were confirmed on 19th February 2020.The COVID-19 pandemic has a concentrated influence on all aspects of life as well as corporate activities; One of the most important issues that has been affected by the spread of the Corona disease is performance and financial reporting quality. The purpose of this study is to evaluate the effect of COVID-19 on corporate governance, financial reporting quality, and firm performance. For this purpose, the information of 180 companies listed on the Tehran Stock Exchange from 2019 to 2022, is reviewed. The study indicates no relationship between corporate governance and performance. And coronavirus make negative the relationship between corporate governance and performance and corporate governance and financial reporting quality. And coronavirus make negative the relationship between corporate governance and performance and corporate governance and financial reporting quality. and

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History

  • Receive Date: 24 September 2023
  • Revise Date: 02 March 2024
  • Accept Date: 10 March 2024

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