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:: Volume 4, Issue 4 (modern theories of accounting,winter 2015,vol.4,no.4,ser.14 2014) ::
3 2014, 4(4): 133-150 Back to browse issues page
Asrrabth between ownership concentration and the percentage ownership of minority shareholders with income smoothing in listed companies in Tehran Stock Exchange
Faezeh Khodabandeh , Bahar Dastaran
Abstract:   (1989 Views)
This study examines the relationship between ownership concentration and the percentage ownership of minority shareholders with income smoothing in listed companies in Tehran Stock Exchange during the five years 1387 to 1391, and to answer the question whether the institutional investors in public sector and income smoothing a significant relationship exists or not? Accordingly, the percentage ownership of shareholders of a public agency as the independent variable and income smoothing as dependent variables determined in this study sample consisted of 75 company to test the hypothesis of correlation coefficient using spss software will be used. The results proved that there is no significant relationship between ownership concentration and income smoothing and the percentage of minority shareholders, both public and private, and there was a significant relationship between income smoothing.
Keywords: ownership structure, ownership concentration, minority shareholders, income smoothing.
Full-Text [PDF 670 kb]   (119 Downloads)    
Type of Study: Research | Subject: General
Received: 2014/12/22 | Accepted: 2014/12/22 | Published: 2014/12/22
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Khodabandeh F, Dastaran B. Asrrabth between ownership concentration and the percentage ownership of minority shareholders with income smoothing in listed companies in Tehran Stock Exchange. 3 2014; 4 (4) :133-150
URL: http://mta.raja.ac.ir/article-1-129-en.html


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Volume 4, Issue 4 (modern theories of accounting,winter 2015,vol.4,no.4,ser.14 2014) Back to browse issues page
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