The Effect Investigation structure of stock ownership and audit quality on the performance of companies listed on the Tehran Stock Exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2016, Vol 10, Issue 7
Abstract
The proportion of institutional ownership is as influence effect to company operation basic political and can include being like turning-point of companies applied political basic changes. This is showing, that, there are auditor control role for reduce delegation problem that is result of ownership separation is effect. The aim of this study is the effect investigation structure of stock ownership and audit quality on the performance of companies listed on the Tehran stock exchange. This study is analytic with nature. With a view to target is operational and relation between variable is regression. Research study is invoice that data of this study collected of Rahavard Novin of Tehran stock exchange’s statements. This study statistic community is companies listed in Tehran stock exchange of 2009 until 2013. And we used omission systematically method for sampling. Although used EVIEWS software for showing hypothesis analysis. Results of this study showing the proportion of institutional ownership percentage on assets return have positive and virtually effect , but have negative and virtually effect on economic value added, in the manner of results showing quality auditing on assets return have not got any effect. But this have positive and virtually effect on economic value added.
Authors and Affiliations
Alireza Abdolmaleki| MSc in accounting, Faculty of Humanities, Hamadan Branch, Islamic Azad University, Hamadan, Iran., Masud Barati| Prof. Scientific Board Limb of Accounting Administration, Faculty of Accounting, Hamadan Branch, Islamic Azad University, Hamadan, Iran., Mohammad Gorban Mehri| nAccounting Dept, Hamadan Branch, Islamic Azad University, Hamadan, Iran. email: naghmegool@yahoo.com
Keywords
Related Articles
- EP ID EP7368
- DOI -
- Views 427
- Downloads 37
The Impacts of Teachers, Beliefs and teachers, gender on Stimulating Self-regulated Learning among first Grade of High School Students of Zanjan City
Self-regulated learning is a vital component of educational goal. The recognition of self-regulated learning is mostly associated with personal teacher characteristics. On the other hand, teachers, educational beliefs pl...
Iran Iron Age, warfare-defensive and invasive (500-1500 BC. M.)
Iron Age is the integration of invasive cultures and ethnic groups of migratory tribes and in Iran. This era, is the era of change in the middle of the second millennium by invading tribes of Iran. The areas and arenas o...
The study of the relationship between visual advertising and changing the tendency toward purchasing domestic products
The main purpose of this research is getting to the relationship between the audiences and catching their attention by watching the commercial advertising, increasing their desire to have the stuffs which were advertised...
The relationship between crime and sense of social security at the city of Kouhdasht’s youths
The issue of security is essential in any social system is the introduction to the political life of the state. Social Security is the community's ability to retain its basic patterns under the terms of the real and pote...
An Investigation of the Role of Renewable Energy in Iran for Climate Change Mitigation
Renewable energy sources play a role in providing energy services in a sustainable manner and, in particular,in mitigating climate change. At the same time our heavy reliance on fossil fuel based energy sources dramatica...