Department of Accounting, Darion Branch, Islamic Azad University, Darion, Iran
Abstract
The purpose of this study is the effect of the relationship between the ownership structure on the performance of companies admitted to the Tehran Stock Exchange. This research has done its work by analyzing information related to 124 sample companies from the companies admitted to the Tehran Stock Exchange during the years 1396 to 1400. In terms of correlation and methodology, this research is quasi-experimental and in the field of post-event and proof accounting research. This research was done using real information and because it can be used in the process of using information, it is therefore considered a type of applied research. In order to test the research hypotheses, multivariate regression has been used. The results of this research show that institutional ownership, concentration of ownership and profit sharing policy have a positive and significant effect on the company's performance, but family ownership has a negative and significant effect on the company's performance.
Darougheh Hazrati, F. (2023). The effect of ownership structure and profit sharing policy on company performance. Journal of Accounting and Management Vision, 6(87), 90-100.
MLA
fatemeh Darougheh Hazrati. "The effect of ownership structure and profit sharing policy on company performance". Journal of Accounting and Management Vision, 6, 87, 2023, 90-100.
HARVARD
Darougheh Hazrati, F. (2023). 'The effect of ownership structure and profit sharing policy on company performance', Journal of Accounting and Management Vision, 6(87), pp. 90-100.
VANCOUVER
Darougheh Hazrati, F. The effect of ownership structure and profit sharing policy on company performance. Journal of Accounting and Management Vision, 2023; 6(87): 90-100.