Thesis:

The moderating role of corporate governance in negative relationship between risk and financial return of company

The main purpose of this research is the moderating role of corporate governance in negative relationship between risk and financial return of the company. In this research, the collected data were summarized, classified and calculated by Excel software and finally tested through Eviews and Stata software. For this purpose, 150 companies were investigated during the period of 2017-2021. From the point of view of the goal, this research is a part of applied research. Also, since the research examines the relationship between several variables, the research is a descriptive type of correlation in terms of nature and method. The sample data of the studied companies, after checking the availability of their data, were collected and classified with the help of Excel software and analyzed with the help of Eviuse software. The findings showed that there is a no significant relationship between risk and return on company assets, risk and return on equity, risk and return on operating cash, respectively. Also, corporate governance does not moderate the relationship between risk and return on company assets. Corporate governance does not moderates the relationship between risk and return on equity of the company, and finally, corporate governance does not moderate the relationship between risk and operational cash return. The results of this research can be used by researchers, managers, public accountants and auditors, producers and users of financial reports and stock exchange companies. They can also use the results of this research by considering different criteria of social responsibility in order to set policies and make decisions..

Keywords: Keywords: risk, return on assets, return on operating cash, return on equity, corporate governan