خلاصة:
One of the objectives of financial reporting is to provide information to investors, creditors
and other current and potential users in decision-making related to investment and credit,
and other decisions, be of benefit. This study examines the relationship between corporate
governance and the return on assets of listed companies in Tehran Stock Exchange. The
research methodology was descriptive, correlational survey. The sample consisted of 94
companies listed in the Tehran Stock Exchange company and the sampling of this study was
systematic elimination. The data was collected in two ways library and taking notes and
tools used Tdbyrprdaz software and a comprehensive database of information for the stock.
In order to analyze the data using the software panel approach has been used 8 Eviews. The
results showed that the concentration of ownership and management ownership and return
on assets of companies listed on Tehran Stock Exchange there is a significant relationship
ملخص الجهاز:
, (UJMAS) Volume 5,Issue 1 82-86 (2017) ISSN 2382-9745 The relationship between property ownership and management focus on return on assets of listed companies in Tehran Stock Exchange Aiob Kami Department of Management and Accounting, Ali Abad katoul Branch, Islamic Azad University, Ali Abad Katoul, Iran Original Article: Received 10 Jan. 2017 Accepted 18 Feb. 2017 Published 12 March.
This study examines the relationship between corporate governance and the return on assets of listed companies in Tehran Stock Exchange.
The results showed that the concentration of ownership and management ownership and return on assets of companies listed on Tehran Stock Exchange there is a significant relationship.
; the funds listed companies on the New York Stock Corporate governance system as a mechanism of; Exchange, found that there is positive relationship between supervision and control of financial and managerial; investment and cash flows.
2. The rate of return on assets is a significant relationship between managerial ownership there Defining and measuring variables: Independent variables : In this study, two types of variables normalized corporate governance are the most important elements as independent variables used in the calculation of each is as follows: Concentration of ownership: Other independent variables that make up the ownership structure gives another dimension to the concentration of ownership.
This indicates that the company's return ; Kami; ; UCT Journal of Management and Accounting Studies; Vol 5 Issue 1, March 2017 ; on assets reduced by increasing the proportion of; managerial ownership.