نوع مقاله: مقاله پژوهشی
نویسندگان
1 استادیار دانشکده مدیریت و حسابداری دانشگاه علامه طباطبایی
2 کارشناس ارشد حسابداری
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The objective of this research is to determine the extent to which shareholders' rights are observed. To this end, a questionnaire of 26 questions was designed according to the second OECD principle of corporate governance and was distributed among the university professors, directors and CEOs of investment companies, qualified auditors and financial experts. 108 completed questionnaires were collected and analyzed using binominal test, T student, and Friedman test for ranking. The tests showed that shareholders' rights are not observed in Tehran Stock Exchange listed companies. Subsequently, using Friedman test, the extent to which the 7 elements of shareholders rights under the present circumstances, the order of importance of these elements in view of the participants in the survey, as divided by the 4 groups of participants are determined.
کلیدواژهها [English]
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