The relationship between corporate governance and value-added companies listed on the Tehran Stock Exchange

Journal of Management and Accounting Studies Pub Date : 2019-08-11 DOI:10.24200/jmas.vol5iss04pp24-29

Aiob Kami, A. Khamaki

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Abstract

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.Methodology: 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.Results: 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. Conclusion: Between managerial ownership and economic value of companies listed on the Tehran Stock Exchange there is a significant relationship.

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公司治理与德黑兰证券交易所上市增值公司的关系

财务报告的目标之一是在与投资和信贷有关的决策以及其他有益的决策中向投资者、债权人和其他现有和潜在的使用者提供信息。本研究考察了公司治理与德黑兰证券交易所上市的增值公司之间的关系。方法:采用描述性研究方法，相关调查样本共包括94家德黑兰证券交易所上市公司，抽样研究采用系统剔除法。数据的收集方法有文库和笔记两种，工具采用了Tdbyrprdaz软件和一个综合性的库存资料数据库。为了使用软件面板分析数据，使用了8个Eviews。结果:结果表明，董事的二元性与德黑兰证券交易所上市公司的经济价值存在显著的关系。股权集中度与德黑兰证券交易所上市公司的经济价值之间不存在显著关系。结论:管理层持股与德黑兰证券交易所上市公司的经济价值之间存在显著关系。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Journal of Management and Accounting Studies

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