چکیده:
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 value-added companies listed on the Tehran Stock Exchange The research
methodology was descriptive, correlational survey sample included a total of 94 listed
companies in Tehran Stock Exchange company and the sampling study was a 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 duality Director and economic value of companies listed on Tehran Stock
Exchange there is a significant relationship. The concentration of ownership and economic
value of companies listed on Tehran Stock Exchange there is no significant relationship.
Between managerial ownership and economic value of companies listed on the Tehran
Stock Exchange there is a significant relationship.
خلاصه ماشینی:
, (UJMAS) Volume 5,Issue 1 87-92 (2017) ISSN 2382-9745 The relationship between corporate governance and value-added companies listed on the Tehran Stock Exchange Aiob kami1 and Ali khamaki2* 1 Department of Management and Accounting, Ali Abad katoul Branch, Islamic Azad University, Ali Abad Katoul, Iran 2 Department of Management and Accounting, Ali Abad katoul Branch, Islamic Azad University, Ali Abad Katoul, Iran Original Article: Received 08 Jan. 2017 Accepted 22 Feb. 2017 Published 12 March.
The main research question is whether the corporate governance of listed companies in Tehran Stock Exchange value added there is a significant relationship?
The second hypothesis: the concentration of ownership and economic value of companies listed in Tehran Stock Exchange there is a significant relationship.
The third hypothesis: between managerial ownership and economic value of companies listed in Tehran Stock Exchange there is a significant relationship.
92 Kami and khamaki [%%ابتدای جدول%%UCT Journal of Management and Accounting Studies; Vol 5 Issue 1, March 2017 The research model and how to measure variablesTo test the hypothesis, the following regression models were used:; EVA = EVA DUALITY = duality of CEO CONS = concentration of ownership MANAGE = property management SIZE = the size of the company LEV = financial leverage / The estimate is disturbing.
The second hypothesis: 1: H0 between concentration of ownership and economic value of companies listed on Tehran Stock Exchange is a significant relationship exists.
The third hypothesis: 1: H0 between managerial ownership and economic value of companies listed in Tehran Stock Exchange is a significant relationship exists.