List of Articles governmental ownership

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  1 - Accounting Conservatism and Debt
  B. Banimahd
  This paper examines the determinants of debt. Using panel data, the study investigates the effect ofaccounting conservatism on debt. The results of the study indicate that debt is positively correlatedwith accounting conservatism and negatively with return on asset (ROA More

  This paper examines the determinants of debt. Using panel data, the study investigates the effect ofaccounting conservatism on debt. The results of the study indicate that debt is positively correlatedwith accounting conservatism and negatively with return on asset (ROA). Governmental ownership isa major factor in determining firm debt and has stronger a relationship with debt than with otherfactors. When the government’s share of firm capital increases, then debt also increases. Firm size hasalso a down positive relationship with debt. An increase in asset turnover leads to increase debt. Manuscript profile
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  2 - Study of the relationship between governmental and institutional ownership with corporate social responsibility (Companies listed on the Tehran Stock Exchange)
  Esfandiar Malekian Rasoul Salmani Masoumeh Shahsavari
  Various entities in the business world too much attention to the issue of corporate social responsibility (CSR), it has become an essential element for the success of the company.Due to the lack of CSR reporting in Iran and the lack of firms rating Institutions in the f More

  Various entities in the business world too much attention to the issue of corporate social responsibility (CSR), it has become an essential element for the success of the company.Due to the lack of CSR reporting in Iran and the lack of firms rating Institutions in the field of social responsibility and a general, lack of transparency in this section, we used questionnaire survey to determine the level of corporate social responsibility. CSR used in this study is composed of the following: internal processes, ecology, environment, society and the state, the market and industry.Questionnaires were sent to 138 companies and 84 companies responded to the questionnaires. The results suggest that government ownership is positively correlated significantly with social responsibility. Disclosure of corporate social responsibility focus government ownership also plays a positive role. The results indicate that institutional ownership and institutional ownership concentration have not a significant relationship with social responsibility. The empirical evidence in this study can identify the companies and institutions on legislative measures which increase the disclosure of CSR, to help. Manuscript profile