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
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