Asrrabth between ownership concentration and the percentage ownership of minority shareholders with income smoothing in listed companies in Tehran Stock Exchange

This study examines the relationship between ownership concentration and the percentage ownership of minority shareholders with income smoothing in listed companies in Tehran Stock Exchange during the five years ۱۳۸۷ to ۱۳۹۱, and to answer the question whether the institutional investors in public sector and income smoothing a significant relationship exists or not? Accordingly, the percentage ownership of shareholders of a public agency as the independent variable and income smoothing as dependent variables determined in this study sample consisted of ۷۵ company to test the hypothesis of correlation coefficient using spss software will be used. The results proved that there is no significant relationship between ownership concentration and income smoothing and the percentage of minority shareholders, both public and private, and there was a significant relationship between income smoothing.

کلیدواژه ها:

ownership structure ، ownership concentration ، minority shareholders ، income smoothing. ، ساختار مالکیت ، تمرکز مالکیت ، سهامداران اقلیت ، هموار سازی سود.