Information transparency rating and shareholder combination

سال انتشار: 1396
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 483

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شناسه ملی سند علمی:

JR_IJRSE-6-1_001

تاریخ نمایه سازی: 1 مرداد 1397

چکیده مقاله:

The purpose of this research is to investigate the concepts of transparency of information and shareholder composition in companies admitted to the Tehran Stock Exchange. Transparency may be considered the most important part of the stock market. By providing accurate and timely information that people trust in investing in stocks. In this situation, with logical analyzes, the possibility of entering new liquidity into the market and the further expansion of the stock exchange are created. The grade and rating of the companies are based on items such as the reliability and timeliness of the data being sent, and the timeliness criterion based on the time of information sent by the company (income predictions for each share, the financial statements of the interim financial statements, the form of the portfolio, comments The auditor commits to the forecast of income for each six-month, six-month and six-month financial interim financial statements, audited financial statements, and the end of the financial period and the pay-as-you-go payment schedule of the shareholders, at the intervals specified in the disclosure instruction and taking into account the delay in sending the notice information, is calculated. The relationship between ownership structure and transparency of information is an important subject in financial management texts. With increasing size of companies, the structure of ownership and composition of shareholders is more dispersed and due to the presence of managers in the domain of ownership, and the problem of representation is more important. In this research, literature and theories related to the composition of shareholders and corporate governance and transparency of information were examined and interpreted.

نویسندگان

Mohammad Reza Asgari

Department of Management, Behshahr branch, Islamic Azad University, Behshahr, Iran

Ali Reza Modanlo Joibary

Ph.D, Department of Management, Behshahr branch, Islamic Azad University, Behshahr, Iran