Author/Authors :
Mehrabani، Hossein نويسنده PhD student in Accounting and CPA, Department of Management and Accounting, Qom Branch, Islamic Azad University, Qom, Iran , , Izadi، Hossein نويسنده Assistant Professor, Department of Management and Accounting, Islamic Azad University, Islam Shahr Branch, Tehran, Iran ,
Abstract :
In this study, we examine the relationship between corporate ownership and inventory management where corporate governance plays as a mediator. The study selects a sample of 166 selected firms listed on Tehran Stock Exchange using historical data over the period 2009-2013. The study considers the role of managers as shareholder, existence of managers with more than one responsibility and size of board of directors on inventory management. Using regression analysis, the study has disclosed a negative relationship between managers as shareholder and board size on one side and inventory size on the other side. However, the study did not find any evidence on relationship between managers’ dual responsibility as a mediator on relationship between corporate ownership and in inventory management.
