List of Articles ownership structures

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - The effect of ownership structures and governance characteristics on the company's sustainability report
  Hamed  Yadegari far Masood Fooladi
  Purpose: Managers can strategically use the disclosure of corporate social responsibility and sustainability to hide their opportunistic behavior. Based on this, it is necessary to implement a monitoring mechanism to improve the social responsibility disclosure situatio More

  Purpose: Managers can strategically use the disclosure of corporate social responsibility and sustainability to hide their opportunistic behavior. Based on this, it is necessary to implement a monitoring mechanism to improve the social responsibility disclosure situation. Therefore, the purpose of this research is to investigate the impact of ownership structures and governance characteristics on the company's sustainability report. Methodology: In order to test the hypotheses, a sample consist of 169 companies listed on the Tehran Stock Exchange during the years 2015 to 2021 was selected and a panel data multiple regression model was used. Findings: Findings of this study show that there is no positive relationship between the board size, the number of board meetings and the company's sustainability report. There is no positive and significant relationship between the ratio of independent members of the board of directors and the company's sustainability report. Also, there is no significant relationship between government ownership and the company's sustainability report. There is no positive relationship between the size of audit firm and the company's sustainability report. Originality: Findings of this study may help investors and other users of accounting information to better understand the effect of board of directors on the long-term sustainability of companies and is important in their decision-making. Methodology: In order to test the hypotheses, a sample consist of 169 companies listed on the Tehran Stock Exchange during the years 2015 to 2021 was selected and a panel data multiple regression model was used. Findings: Findings of this study show that there is no positive relationship between the board size, the number of board meetings and the company's sustainability report. There is no positive and significant relationship between the ratio of independent members of the board of directors and the company's sustainability report. Also, there is no significant relationship between government ownership and the company's sustainability report. There is no positive relationship between the size of audit firm and the company's sustainability report. Originality: Findings of this study may help investors and other users of accounting information to better understand the effect of board of directors on the long-term sustainability of companies and is important in their decision-making. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - 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