2019Journal of Management and Accounting StudiesOpen access

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

Aiob Kami, Ali 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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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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Available 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.

Key concepts: Stock exchange, Business, Corporate governance, Accounting, Creditor, Finance, Economic Value Added, Panel data

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