Presenting a Conceptual Model of Corporate Governance in Companies Accepted in Tehran Stock Exchange
aghil farhangian
1
(
Ph.D. Candidate, Faculty of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
)
Ahmad Heshmati
2
(
Ph.D. Candidate, Faculty of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
)
roya darabi
3
(
Associate Professor of Accounting, Faculty of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran Iran
)
Keywords: Pillars of corporate governance, internal and external supervision, ownership structure, internal and external communication.,
Abstract :
Considering the importance of corporate governance, its important role in ensuring transparency, accountability and value creation in companies accepted in Tehran Stock Exchange and OTC Iran، This research has been developed with the aim of explaining its dimensions and components. In this study, data collection was conducted through interviews with academic professors and professional accounting and auditing activists. The method of this research is content analysis with a qualitative approach. The method of sampling and selecting experts is also snowballed. The result of interviews with experts is presented in 85 conceptual codes, which after analysis and integration and overlap, codes were categorized in ۸ sub-categories and ۴ main categories. Sub-categories of the Board of Directors, Managing Director and Consultants in the main category of the pillars of the management of the company, sub-categories of independent auditor, internal auditor and audit committee in the main category of internal and external supervision، The sub-category of institutional and control investors in the main category of ownership structure and sub-categories of intra-organizational communication and external organizational communication were categorized in the main category of communication.