Studies in Social Science
Saeed Alipour; Farnaz Rezghi anzabi
Abstract
The purpose of this paper is to investigate the impact of ownership structure on the transparency of accounting information with emphasis on environmental uncertainty in companies listed on the Tehran Stock Exchange. The statistical population of this study is the companies listed on the Tehran ...
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The purpose of this paper is to investigate the impact of ownership structure on the transparency of accounting information with emphasis on environmental uncertainty in companies listed on the Tehran Stock Exchange. The statistical population of this study is the companies listed on the Tehran Stock Exchange. After the restrictions were lifted, 174 companies were selected as the statistical sample size. The studied years are between 2015 and 2021.The findings of this paper are based on the fact that environmental uncertainty moderates the impact of ownership structure on transparency of accounting information. The results of the first hypothesis show that environmental uncertainty does not moderate the effect of government ownership on transparency of accounting information. Also, according to the second hypothesis test, the environmental uncertainty moderates the effect of managerial ownership on transparency of accounting information. Finally, the third hypothesis states that environmental uncertainty modulates the effect of institutional ownership on the transparency of accounting information.
Ehsan Ghadrdan; Mohammad Rashedi
Volume 1, Issue 1 , January 2012, , Pages 37-43
Abstract
Information asymmetry of market brings undesired outcomes such as little participation of investors, high trade costs, weak markets, and low trade profits. Regarding to the importance of information asymmetry concept, the goal of this research is study of relationship between Corporative ownership and ...
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Information asymmetry of market brings undesired outcomes such as little participation of investors, high trade costs, weak markets, and low trade profits. Regarding to the importance of information asymmetry concept, the goal of this research is study of relationship between Corporative ownership and information asymmetry in companies accepted in Tehran Stock Exchange. A sample of 97 companies, members of Tehran Stock Exchange, was selected for a 5 year period (2007-2011). Linear regression model with confidence level of 95% and software Excel and SPSS were used to test the research assumption. The results show that there a reverse (negative) relationship between Corporative ownership level with information asymmetry.
