سال انتشار: ۱۳۹۳

محل انتشار: کنفرانس بین المللی اقتصاد، حسابداری، مدیریت و علوم اجتماعی

تعداد صفحات: ۹

نویسنده(ها):

Heydar Mohammadzadeh Salteh – Department of Accounting, Marand Branch, Islamic Azad University Marand, Iran.
Naseraddin Ebrahimi – Department of Accounting, Marand Branch, Islamic Azad University Marand, Iran.
Mansour Alilou – Department of Accounting, Young Researchers Club, Salmas Branch, Islamic Azad University, Salmas,Iran

چکیده:

This study investigates the impact of ownership structure on a variety of businesses listed companies on the Stock Exchange has been paid. Sample for this study consisted of 90 participants Perth in Tehran Stock Exchange for the five-year period (2009 to 2014) were analyzed. Using ISIC classification system for individual products, 2-digit and 4-digit codes ISIC the book Guide, Third Edition ISIC -based coding of all industrial goods and services and the site Organization of Industry, Mine and Trade collection and extraction it is. Classification scheme for research data, the soft Excel and software for the calculation and test the hypothesis that the software State software was used. Thus, it became clear that any company several industry (two-digit code ISIC separately) and a Business (codes 4 digit ISIC separately) are different activities. The results show that institutional ownership on a variety of businesses and a significant positive impact.