ساختار مالکیت

Open Access Article

1 - ساختار مالکیت (ترکیب سهامداری و تمرکز) و سیاست تقسیم سود شرکت های پذیرفته شده در بورس اوراق بهادار تهران
شاعر بیابانی ستاره(صغری) رضی کاظمی

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2 - Examining the Effect of Ownership Dispersion on the Relation between Voluntary Disclosure and Cost of Equity Capital
فریدون Rahnama Roodposhti F. Gholami Hassankiadeh Aria Aminpoour

The effect of information disclosure procedures and policies on the cost of equity capital is one of the important issues which always is considered by regulators, entities and financial and accounting researchers. This relation is affected by various contextual charact More

The effect of information disclosure procedures and policies on the cost of equity capital is one of the important issues which always is considered by regulators, entities and financial and accounting researchers. This relation is affected by various contextual characteristics (e.g. ownership structures, legislating system, economy and so on). The aim of this research is to examine the effect of ownership dispersion on the relation between voluntary disclosure and cost of equity capital. In doing so, the number of 610 firms of TSE listed Company were selected via systematic screening method. Data for variables were collected from several databases, such as CODAL, Central Bank, TSE-Client 2 software, and Statistical Centre of Iran. These data were analysed by the regressions model. The evidence shows that voluntary disclosure, ownership dispersion, and their interaction have significantly negative relations with the cost of equity capital. These findings indicate that an increase in voluntary disclosure and ownership dispersion causes a decrease in cost of equity capital. In addition, ownership structure intensifies the negative effect of voluntary disclosure on the cost of equity capital. Manuscript profile

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3 - Study of financial structure and ownership structure effect on information level disclosure in Tehran capital market
M. Salahi Nejad M.S. Tabatabaeian

Disclosing of information in a suitable, complete and comprehensiveform can interfere in companies’ annual reports and decision making of ahigh number of people in society. Therefore, the subject of this researchhas been the center of attention of professional com More

Disclosing of information in a suitable, complete and comprehensiveform can interfere in companies’ annual reports and decision making of ahigh number of people in society. Therefore, the subject of this researchhas been the center of attention of professional communities, standards’compilers and accounting experts and This discussion has been grawingin the recent decades.Representing all the information in a way that shows a completeschem of financial, commercial activities and events, is a full disclosure.In addition to the relation of the needs and skillful users of financialreports, the level of disclosing information in financial reporting alsodepends on the features and qualities of financial reports. So, the presentresearch is trying to measure the relation of financial structures andownership structures of accepted companies in capital market of Tehranwith the level of disclosing of financial information of these companiesby correlation analysis and regression.Accounting to the last researches done about other features offinancial structures and ownership structures, the result of this researchshowed that there’s a meaningful and reasonable relation between thefinancial structures and ownership structures of company and the level ofdisclosing of information. Manuscript profile

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4 - Ownership Structure and Cash Divided (Evidences from Tehran Stock Exchanges)
علی سعیدی سید مجتبی حسینی قیداری

Stockholders made decision on the amount of dividend which will be paid. Commonsense about the relationship between percentage of legal stockholders ownership isnegative correlation, it means that the higher the percentage of legal stockholders, thelower the amount of d More

Stockholders made decision on the amount of dividend which will be paid. Commonsense about the relationship between percentage of legal stockholders ownership isnegative correlation, it means that the higher the percentage of legal stockholders, thelower the amount of dividend payout. Also, Common sense is that the higher thepercentage of natural person stockholders, the higher the amount of dividend payout,because they need more cash for their consumptions. Anyway, this common sense iscompatible with some theories such as birds in hand.Now the question is whether this common sense is acceptable for Tehran StockExchanges (TSE) Listed Companies or not.In this research we applied panel data regression analysis; cash Divided to identify therelationship between ownership structure and Payout Ratio among 171 TSE ListedCompanies for 5 years beginning from 200۶ to 2010. On the basis of our findings, thereis significant and direct relationship between payout ratio and nature stockholdersownership and significant and negative relationship between payout ratio and Casesperson stockholders ownership and also significant and negative relationship betweenpayout ratio and free float. Manuscript profile

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5 - Effect of Ownership Structure on the Development of the Sustainabe Reporting
Ali Khozein Ghodratolah Talebnia Mansour Garkaz Bahman Banimahd

This study aimed to test the stakeholders theory in Iran through the study of the effect of ownership structure on the development of sustainability reporting. This research is semi-experimental and applied one and content analysis and quantitative methods were used to More

This study aimed to test the stakeholders theory in Iran through the study of the effect of ownership structure on the development of sustainability reporting. This research is semi-experimental and applied one and content analysis and quantitative methods were used to do it. Data relating to the years 1385 to 1393 of 153 companies listed in Tehran Stock Exchange is used as the sample. Data were analyzed using descriptive statistics and multiple regression model analysis. The results showed that the ownership concentration and state ownership have no effect on the development of sustainability reporting in companies listed in Tehran Stock Exchange. On the other hand, by increasing the free float shareholders, the development of sustainability reporting was reduced. Sustainability Reporting in Iranian companies as well as companies in other Asian countries was low and it is need to improve a lot on disclosure issues related to corporate governance, economic, social and environmental sustainability Manuscript profile

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6 - Investigates the effects of corporate governance mechanisms of benefit sharing
هاشم ولی پور لادن زارع اسماعیل خرم

This study investigates the effects of corporate governance mechanisms of benefitsharing, different kinds of ownership structure and number of board of directormembers on firm value. In this study, the role of the number of board of directormembers moderating barrier wi More

This study investigates the effects of corporate governance mechanisms of benefitsharing, different kinds of ownership structure and number of board of directormembers on firm value. In this study, the role of the number of board of directormembers moderating barrier with different ownership structure and their impact on thefirm value is examined. In order to reach the mentioned goal, a 9 year period (1380-1388) was considered which ultimately 98 companies of Tehran Stock Exchangemember firms were selected in this study. The type of this research is Descriptive –correlation study and statistical method which is used for testing the hypotheses ofresearch is "panel data".The results show that governmental, managerial ownership and number of board ofdirector members have significant positive impact on the value of company. Moreoverwe find that the number of board of director members conversely affect the relationshipbetween governmental ownership and firm value. While does not affect the relationshipbetween concentrated and managerial ownership and firm value. Manuscript profile

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7 - An Analysis of Capital Structure and Ownership structure Resulted from Fraudulent Behaviors: The Role of Moderating Factors
Maryam Atarasadi Seyed Yousef Ahadi Serkani mohsen amini khouzani

10.30495/jik.2024.23250

Financial structure of companies affects value of assets, stock prices and value of companies through cost of capital and net profit. The importance of this issue has stimulated opportunistic tendencies of managers to use these opportunities and apply fraudulent behavio More

Financial structure of companies affects value of assets, stock prices and value of companies through cost of capital and net profit. The importance of this issue has stimulated opportunistic tendencies of managers to use these opportunities and apply fraudulent behaviors to guide financing structure of companies in order to protect interests of certain groups. Also, intervention of some internal and external factors limits or enhances the possibility of taking advantage of such opportunities. The purpose of this study is to explain the role and importance of some of these factors such as managers' distrust, audit quality and political communication in the process of influencing fraudulent behaviors on capital and corporate ownership structure to control the effective factors in this field. The statistical population of companies listed on the Tehran Stock Exchange and period is 2011-2021. The statistical sample of the research includes152companies and the hypotheses are tested using multivariate linear regression model and data analysis by panel method. Findings have shown that in addition to a significant positive relationship between occurrence of fraud with capital and ownership structure, the effects of moderation quality of auditing is negative and the interfering effect of Managers’ Overconfidence is increasingly on the positive relationship. Political relations do not have any moderating effects on the relationship between fraud with financial and ownership structure of companies.The results of this study emphasize the importance of audit quality and Managers’ Overconfidence and their control to manage effects of fraudulent misconduct on financing methods and capital structure of companies. Manuscript profile

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8 - The Impact of Ownership Structure and Strategy Change on Stock Price Fluctuations with Emphasis on the Modulatory Effectiveness of Investment Information and Investment Returns
Mohamad ali Sadeghi lafmejani javad ramezani

This study aimed to explain the effect of adjusting information productivity and return on investment on ownership structure and strategy change with stock price volatility in Tehran Stock Exchange.In this study, the hypotheses were tested using multivariate linear regr More

This study aimed to explain the effect of adjusting information productivity and return on investment on ownership structure and strategy change with stock price volatility in Tehran Stock Exchange.In this study, the hypotheses were tested using multivariate linear regression model and econometric models.The results indicate that optimization of the property structure and the additional returns resulting from the use of acceleration and reversal strategies will have a positive and direct impact on stock price fluctuations. Increasing information efficiency (total return on a daily basis) will reduce variables related to ownership structure and stock price fluctuations, whereas the type of investment will not affect the relationship. Also, despite the unexpected effect that the surplus of strategy change will have on stock price fluctuations, information efficiency and investment returns will not be affected by this relationship. Manuscript profile

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9 - Investigation of ownership structure effect on risk at manufacturing company in exchange
Gholamreza Eslami Bidgoli Seyed Ahmad Moghimi

The role of people for managing company also this subject is very important. This research goal is determine significant between stock risk (price volatility) at popular statistic. Research finding show that, there is significant relation between study variables so fir More

The role of people for managing company also this subject is very important. This research goal is determine significant between stock risk (price volatility) at popular statistic. Research finding show that, there is significant relation between study variables so first & third hypothesis certified but second hypothesis reject. Manuscript profile

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10 - Investigating the effect of corporate governance mechanisms on the stock price crash risk
فهیمه صفی خانی المیرا محمدخانلو بهبود ملکمحمدی

10.30495/qrm.2022.702817

AbstractThe purpose of this study is to investigate the effect of corporate governance mechanismson the risk of falling stock prices of companies listed on the Tehran Stock Exchange.Corporate governance mechanisms include ownership structure, board structure and auditqu More

AbstractThe purpose of this study is to investigate the effect of corporate governance mechanismson the risk of falling stock prices of companies listed on the Tehran Stock Exchange.Corporate governance mechanisms include ownership structure, board structure and auditquality. the dependent variable of this research is the price crash risk and independentvariables including: Ownership concentration , Independence of the board and Auditquality (size of audit, audit fees , Auditor's industry expertise). This research is based onapplied purpose and in terms of nature, descriptive and correlational. In this research,regression analysis (OLS) has been used. The statistical population of this research is allcompanies accepted in Tehran Stock Exchange between 2016 and 2020. Finally, themultivariate regression method has been used using hybrid data. The results of the firsthypothesis showed that ownership concentration has a significant effect on the price crashrisk. The findings of the second hypothesis indicate that the independence of the board hasa significant effect on the price crash risk. The results of the third hypothesis showed thataudit quality has a significant effect on the price crash risk. Manuscript profile

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11 - رویکردبررسی تأثیر ساختار مالکیت و جریان وجه نقد آزاد بر سودمندی داراییها در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
مصطفی نطقی طاهری سینا نعمتی زاده

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12 - تاثیر ساختار مالکیت بر ارزش بلند مدت و فرهنگ حاکمیتی: مطالعه موردی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
فاطمه اخلاصی محمدحسین رنجبر

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13 - نقش ساختار مالکیت و مدیریت در سرعت تعدیل قیمت سهام
شادی ماوندادی محمدحسین قائمی طاهر اسکندرلی

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14 - بررسی تاثیر ساختار مالکیت بر قدرت مدیر عامل شرکت
سید حسام وقفی نازنین بشیری منش زینب نوربخش حسینی هایده قائم مارالانی

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15 - Earnings Management and Ownership Structure: Some Evidences from Companies listed in Tehran Securities Exchange
Seyedeh Mahboobeh Jafari Mahmood Bahramian Reihaneh Larijani

According to the agency theory, there exists a conflict of interests between managers and stockholders since their objectives are not necessarily in line. To manage earnings through accounting accrual is an example of managers’ deviation from interests of stockhol More

According to the agency theory, there exists a conflict of interests between managers and stockholders since their objectives are not necessarily in line. To manage earnings through accounting accrual is an example of managers’ deviation from interests of stockholders which could undermine the credibility of financial reports and thereby, jeopardize the interests of stockholders and even disrupt the securities market. The ownership structure can, on the one hand, create incentives to earnings management and, on the other hand, limit it. In this article, it has been attempted to answer the question that whether any difference in the ownership structure or, in any sense of the word, ownership concentration leads to a change in earnings management. To this end, through empirical method and regression model, we have investigated the relationship between ownership concentration and earnings management in some companies registered in Tehran Stock Exchange during the years 2011 and 2012.Our study shows a meaningful and non-linear relationship between earnings management and some criteria of ownership concentration. Most important findings of our study, that could have a great impact on policymaking, suggest a non-linear relation between the percentage of free float shares of a company and the discretionary accruals of that company which could be diagramed as the English letter U upside down. Namely, first, an increase in the percentage of free float shares of a company raises the discretionary accruals. Then, as the free float shares exceeds the maximum level, further increase in this variable would result in a decrease in discretionary accruals. This is the issue that should theoretically be explained.   Manuscript profile

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16 - The Impact of Transactions with Affiliated Individuals on the Manipulation of Actual Activities, with Emphasis on the Role of Regulatory Corporate Governance
Ali mohammadi Ali Nikouei Sardar Esmaeilzadeh

The purpose of this research is to investigate the impact of transactions with affiliated individuals on the manipulation of real activities, as well as to examine the moderating role of corporate governance mechanisms on the relationship between transactions with affil More

The purpose of this research is to investigate the impact of transactions with affiliated individuals on the manipulation of real activities, as well as to examine the moderating role of corporate governance mechanisms on the relationship between transactions with affiliated individuals and real earnings management. In line with the research objectives, a sample of 130 companies from among the listed companies in Tehran Stock Exchange during the period of 2007 to 2016 was selected and analyzed through regression models using panel data. In general, the findings show that transactions with affiliated individuals have a positive and significant impact on the management of real earnings, in other words, with the increase of transactions with affiliated individuals, real earnings management also increases. The results also show that the independence of the board of directors, institutional ownership and management ownership weaken the positive relationship between transactions with affiliated individuals and real earnings management. Regarding the effect of the size of board of directors and the CEO’s duality on the relationship between transactions with affiliated Individuals and real earnings management, there were no statistically significant results.   Manuscript profile

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17 - Investigating the Relationship between Corporate Governance and Dividend Quality with the Adjusting Role of Free Cash Flow
gholamreza farsadamanollahi Amirreza Keyghobadi

Different ownership structure and active shareholders’ roles may lead to a change in companies’ behavior. In the present study, corporate governance utilizes the components of institutional and managerial ownership as independent variables, free cash flow as More

Different ownership structure and active shareholders’ roles may lead to a change in companies’ behavior. In the present study, corporate governance utilizes the components of institutional and managerial ownership as independent variables, free cash flow as adjusting variable,  return on assets as control variables, and dividend quality as dependent variable. In this study, the data was analyzed using fixed effect regression and the data of 136 companies listed in Tehran Stock Exchange during the period 2010-2015 was used. The findings of this research indicated that there is a significant and direct relationship between institutional ownership and management ownership and earnings quality. Moreover, the effect of free flow of cash on the relationship between institutional ownership, management ownership and the quality of profit is negative and significant. This result is consistent with the findings of Jensen (2004), Aligholi et al. (2015), and Philsaraei et al. (2012) but is inconsistent to the findings of Mashayekh et al. (2006) and this inconsistency may be attributed to such factors as economic downturn influencing Iranian capital market Manuscript profile

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18 - بررسی رابطه کیفیت سود و ساختار سرمایه (مطالعه موردی: شرکت‌های غیرمالی پذیرش شده در بورس اوراق بهادار تهران)
سید سجاد علم الهدی عبداله دریابر سمانه طریقی

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19 - ساختار مالکیت و عملکرد شرکت‌های بورسی
یونس بادآور نهندی مصطفی زارعی

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20 - تاثیر ساختار مالکیت بر رابطه ی کیفیت اقلام تعهدی و هزینه‌های نمایندگی
یحیی کامیابی صدریه کوکبی زهرا گلچین

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21 - The impact of corporate governance mechanisms on dividend policy
علی Rohi مهدی Sarikhni فهیمه Ebrahimi محمد MOnfared maharloei

As one of the strategies adopted in managing companies, the dividend decisions are influenced by corporate governance. Therefore, the present research aims at investigating into the effect of corporate governance such as ownership structure and the board composition on More

As one of the strategies adopted in managing companies, the dividend decisions are influenced by corporate governance. Therefore, the present research aims at investigating into the effect of corporate governance such as ownership structure and the board composition on dividend policies adopted in companies accepted in Tehran Stock Exchange. The sample consists of 106 companies during 2004 to 2008. The statistical results achieved through testing the research hypothesis using regression model of panel data show that variable of ownership concentration has a negative meaningful relationship with dividend payout ratio. Also, the percentage of the outside directors on the board has a positive meaningful relationship with dividend payout ratio. Moreover, no meaningful relationship was found between percentage of institutional ownership, percentage of management ownership, family ownership, independence of the board of directors and dividend payout ratio. Manuscript profile

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22 - Effect of ownership structure on corporate performance
علی Rahmani SH Mashaikh مهدیه Popazam

This research examines the effects of ownership structure on firm performance. Performance indices include return on assets, cash flow return on assets, return on sales, sales per employee and Tobin`s Q. The performance of companies whose majority shareholder between 20 More

This research examines the effects of ownership structure on firm performance. Performance indices include return on assets, cash flow return on assets, return on sales, sales per employee and Tobin`s Q. The performance of companies whose majority shareholder between 2004 -2008 was one of the four types of government, public- non-government, public- semi government and private sector, was examined. For each three first group, a representative was chosen and its subsidiaries were examined. The results of hypothesis testing by using regression model showed that ownership structure has effects on the performance of firms. Also results showed companies whose majority shareholder is public- semi government group have better performance than others. Government group, public- non-government group and private sector are respectively in the next classes. Manuscript profile

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23 - بررسی تاثیر ترکیب سهامداران ( اشخاص حقیقی و حقوقی ) شرکتها بر حجم مبادلات نقد شوندگی سهام آنها
محمد نمازی فرزانه حیدر پور کاظم محمدی

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24 - تاثیر ساختار مالکیت و ساختار سرمایه بر جریان های نقدی آزاد
محمد حسین ستایش محسن صالحی نیا

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25 - تأثیر ساختار مالکیت بر رابطه بین جریان وجه نقد آزاد و مدیریت استفادة بهینه از دارایی‌ها
علی اسماعیل زاده محمد محمودی سید امین هادیان احمد برگ بید

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26 - The Relationship Between Voluntary Disclosure and Corporate Governance Mechanisms
Mohammad Kashanipoor Majid Zanjirdar Seyed Mahdi Parchini Parchin Seyed Javad Babazadeh

Voluntary disclosure and corporate governance, as considerable issues in a world wide scale, requires moreattention in the scientific and research communities of our country. So this study tries to reviewand examine the relationship between them. In the model discussed, More

Voluntary disclosure and corporate governance, as considerable issues in a world wide scale, requires moreattention in the scientific and research communities of our country. So this study tries to reviewand examine the relationship between them. In the model discussed, the corporate governance mechanisms are including Ownership structure and board composition. Ownership structure specified by managerial ownership, major shareholder and governmental ownership. Composition of board measuredby ratio of outside directors. Voluntary disclosure index is summarized based on previous researches. According to research results, decreasing in the level of managerial ownership and increasing in the percentage of major shareholders ownership is associated with an increasing in the level of voluntary disclosure. While there is no significant relationship between governmental ownership with voluntary disclosure. Manuscript profile

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27 - The impact of ownership structure on audit quality
رسول Baradaranhasanzadeh یونس Badavar سمیه Esmaili

In this research, the impacts of the variables of the ownership structure, which consists of ownership concentration and institutional ownership, on the audit quality of ninety listed companies on Tehran Stock Exchange (TSE) during the years 2005 to 2010 are investigate More

In this research, the impacts of the variables of the ownership structure, which consists of ownership concentration and institutional ownership, on the audit quality of ninety listed companies on Tehran Stock Exchange (TSE) during the years 2005 to 2010 are investigated. the viewpoint of the goal, this research is applicable and the aspect of the research methodology, it is casual. In this research, for the measurement of the audit quality, three criteria are used, which are size, turnover period, and specialty in the industry of the audit firm. Also, logistic regression is used to test the hypothesis. The result of the research indicates that the ownership concentration and institutional ownership have negative and significant impact on size and positive and significant impact on specialty in the industry of the audit firm, while ownership concentration and institutional ownership have no significant effect on turnover period of the audit firm. Manuscript profile

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28 - Ownership Structure, Political Uncertainty, and Asymmetric Cost Behavior
SAEID EBRAHIMI Omid Faraji meysam arabzadeh Mostafa Ezadpur F. Mohammadrezaei

10.30495/faar.2023.705559

Abstract The present research investigated the relationship between political uncertainty (presidential elections) and asymmetric cost behavior and the moderating effect of ownership type (state versus private). The sample consisted of 325 Iranian companies (1,990 obse More

Abstract The present research investigated the relationship between political uncertainty (presidential elections) and asymmetric cost behavior and the moderating effect of ownership type (state versus private). The sample consisted of 325 Iranian companies (1,990 observations) listed on the Tehran Stock Exchange and the Iran Over the Counter. Data were analyzed using panel data and OLS multiple regression with robust standard errors. The results showed that the asymmetric behavior of selling, general, and administrative (SG&A) costs is linear during times of political uncertainty (presidential election years), but sticky in non-election years. In other words, costs decrease less than the increase in non-election years. The results also indicated the sticky cost behavior of state-owned firms and the linear (non-sticky) cost behavior of private-owned firms in election years, with state-owned firms exhibiting greater cost stickiness in election years than in non-election years. Additional tests showed that the cost behavior of goods sold is anti-sticky in both election and non-election years, with a greater degree of anti-stickiness in election years. Moreover, in state-owned and private-owned companies, this behavior was non-sticky in both election and non-election years, and state firms exhibited greater anti-stickiness in election years compared to non-election years and private-owned firms. Finally, the behavior of operating costs in both periods was linear and was not significantly different for state-owned and private-owned firms. Manuscript profile

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29 - تأثیر ساختارهای رقابتی بازار محصول بر مدیریت واقعی سود با تاکید بر ساختار مالکیت
حیدر محمدزاده سالطه قادر داداش زاده معصومه موید اصل

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30 - Ownership Structure , Institutional Ownership , Stock Concentration , Capital Structure , Cash Holding .
Farzin Rezaei Abdullah Piri

The research objective is examining the influence of ownership structure, capital structure and cash holding on firm’s market value listed in Tehran Stock Exchange. The data samples were derived 176 ed companies during 1383-1387. We utilize Linear Multiple Regress More

The research objective is examining the influence of ownership structure, capital structure and cash holding on firm’s market value listed in Tehran Stock Exchange. The data samples were derived 176 ed companies during 1383-1387. We utilize Linear Multiple Regression Model to test hypothesis. We applied institutional ownership and stock concentration as attributes of ownership structure. The results indicate institutional ownership has significantly positive impact on market value. However, stock concentration was significantly negative impact on it. Furthermore, there was no evidence corroborating the relationship between capital structure and market value. Cash holding have significantly positive impact on market value. Control variables include Tobin’s-Q, Dividend Payout Ratio, and Tangibility Ratio, have significantly positive impact on firm’s market value. Manuscript profile

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31 - The Association between Capital and Ownership Structure and Income Smoothing Decisions
Younoes Badavar Nahandi Saeed Mahmoodzadeh Baghbani Amin Blouri

his study investigates the effect of capital and ownership structure on income smoothing. In this study, the discretionary accruals(income smoothing measure) have been measured by using the modified model of Jones(1995). By using the Tucker and Zarowin(TZ) measure firms More

his study investigates the effect of capital and ownership structure on income smoothing. In this study, the discretionary accruals(income smoothing measure) have been measured by using the modified model of Jones(1995). By using the Tucker and Zarowin(TZ) measure firms separated in two groups, of higher and lower income smoothing category. The research sample consists of 60 firms listed on Tehran Stock Exchange during the period 1380 to 1387. The multiple and logistic regression models have been used to test the research hypotheses. The results show that there is a negative relationship between short-term debt to asset ratio and percentage of shares held by institutional investors with income smoothing and there is no relationship between long-term debt to asset ratio and ownership concentration with income smoothing. Manuscript profile

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32 - Examining the role of philanthropic behavior and working capital management on the relationship between corporate governance factors and sales growth
MohammadAli Razi Mohsen Amini Khozani mohammad norouzi

The purpose of this research was to investigate the role of philanthropic behavior and working capital management on the relationship between corporate governance factors and sales growth. The spatial domain of this research was the companies accepted in Tehran Stock Ex More

The purpose of this research was to investigate the role of philanthropic behavior and working capital management on the relationship between corporate governance factors and sales growth. The spatial domain of this research was the companies accepted in Tehran Stock Exchange and the temporal domain was the years between 2013 and 2019. In this research, corporate governance factors were considered as independent variables and sales growth as a dependent variable. The current research is in the category of applied research, if the classification of research types based on nature and method is considered, the present research method is It is in the category of descriptive research, and in terms of method, it is also considered in the category of correlational research. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the method of systematic elimination, 135 companies were selected as a statistical sample. The results obtained in this research are consistent with the documents mentioned in the theoretical framework of research and financial literature. Manuscript profile

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33 - بررسی تاثیر ساختار مالکیت بر افشای گزارشگری اجتماعی و زیست محیطی با توجه به نقش تعدیل کنندگی افشا سرمایه فکری با تاکید بر رویکرد نوآفرینی در مسائل زیست محیطی
مهران معصومی کیان آرزو یگانه

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