Effect of the manager organizational identity on the agency cost gap of firms

Document Type : Research Paper

Authors

1 PH.D Student in Accounting, Nour Branch, Islamic Azad University, Nour, Iran.

2 Assistant Professor Department of Accounting, Nour Branch, Islamic Azad University, Nour, Iran.

3 Associate Professor Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran.

Abstract

The purpose of this research is effect of the managers organizational identity on the agency cost gap of firms. In this study, which is considered a combination in terms of data collection, first, through a systematic content screening, it was done to identify the dimensions of the organizational identity of the managers and the areas of the gap in the representation cost of the companies by expanding the dimensions identified in the form of a researcher's questionnaire, in the quantitative part, the hypothesis will be tested. The process used in this section focuses on Partial Least Squares (PLS) analysis. The results of the research indicate the confirmation of the negative effect of the organizational identity of the managers on the areas of the agency cost gap of the companies. In fact, the obtained result shows that the stimulating axes of the organizational identity of the managers, while improving the level of behavioral and functional standardization of the company in front of the stakeholders due to the reduction of agency costs, develops a suitable platform for promoting social trust in the company in a competitive market.

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References

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Journal of Accounting Advances
Volume 16, Issue 1
May 2024
Pages 347-381

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History

  • Receive Date: 30 August 2024
  • Revise Date: 26 December 2024
  • Accept Date: 20 January 2025

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