Document Type : Original Article
Master's Student in Accounting, Islamic Azad University, Bardskan Branch, Iran
Member of the Academic Staff of Islamic Azad University, Bardskan Branch, Iran
In the present study, the relationship between operational risk, profitability and ownership with managerial short-sightedness in large and small companies has been investigated. The study population of the present study are the companies listed on the Tehran Stock Exchange in a seven-year period from 2012 to 2019. Finally, due to the limitations of the research and using the systematic elimination method, data about 130 companies has been collected. The research in terms of purpose is empirical. In terms of the type of research design, relying on historical data, it is post-event and the method of inference is inductive and correlational. In this study, linear regression has been used to test the research hypotheses. Eviews software was used to analyse the data and test the research hypotheses. According to the results of research hypotheses, operational risk affects the profitability and the amount of investment of investors in companies. On the other hand, management short-sightedness affects investment changes; Operational risk also affects management short-sightedness.