نوع مقاله : مقاله پژوهشی
نویسندگان
گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Theoretical and empirical evidence suggests that a higher-educated workforce can improve the quality of accounting information, reduce information asymmetry, and enhance managerial oversight, ultimately leading to increased investment efficiency. Accordingly, this study aims to examine the mediating role of accounting information quality in the relationship between workforce education level and investment efficiency. This applied research is designed to aid decision-making processes. Employing a descriptive-correlational methodology, it analyzes the relationships among various variables. The statistical population consists of 141 firms listed on the Tehran Stock Exchange from 2009 to 2023. Data analysis was conducted using Stata (version 17) and EViews (version 13) software. The results indicate that workforce education level not only directly affects investment efficiency but also facilitates it through improved accounting information quality. Highly educated employees can provide higher-quality information, effectively monitor managerial activities, and prevent misconduct. This enhances information accuracy, financial transparency, and investment efficiency. The findings highlight the importance of workforce education in improving accounting information quality and investment efficiency, offering actionable insights for managers and policymakers.
کلیدواژهها [English]
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