Document Type : Original Article


1 M.A. student of Accounting, Borujerd Branch, Islamic Azad University, Borujerd, Iran

2 Departments of Accounting, Eslamshahr Branch, Islamic Azad University, Eslamshahr, Iran

3 Departments of Accounting, Borujerd Branch, Islamic Azad University, Borujerd, Iran


The present research aims investing ate the strategy of maintaining minor stockholders rights based on firm governance which was carried out in stock firms in 2011-2012. The research population was the accounting lecturers and the managers of stock firms among which 172 samples were chosen by Chockran formula which the number of samples returning the responses was 152. This research contains four hypotheses: unfolding the information duly for minor stockholders has a significant relationship with firm governance. 2) The existence of information bases has a significant relationship with firm governance. 3) At present minor stockholders do not have any tool to supervise the managers and the directory board issues. 4) Culturization and education of stockholders have a significant relationship with firm governance. In this research, the data were collected through field observation and questionnaire. T-student test was used to identify if the responses given to variables are at very low, high and very high. Regarding the fact that scale level of questions of this research is ranked, the best test to establish the relationship among the variables is spearman test. The primary processing was preformed through Excel software and spss18 was used to analyze the data.


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