Studying the profitability of state-owned companies preceding and following the transfer to private sector (by assigning to the stock)

سال انتشار: 1396
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 532

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شناسه ملی سند علمی:

ICRSIE03_242

تاریخ نمایه سازی: 8 آذر 1396

چکیده مقاله:

Privatization is a process by which governments implement it so as to carry out the reforms in economical and organizational system. This study seeks to assess the influence of prioritization on the profitability of state-owned companies assigned to private sector via stocking in Iran to identify which kinds of ownership (private or state) can be successful on the profitability of enterprises, that is, it is assigned by using financial information, nine state-owned companies during 2009 &2010 via stock market to private sector and the by using three variables were compared such as: net profit average, output rate average of stockholder, practical profit average in two periods from two years ago and Two years later after assigning each of the enterprises.The current study is a sort of cross-sectional due to investigating pertinent data within 2009 to 2010. Due to the process of authentic data, this study is an empirical one that after collecting financial information about sample enterprises through Tehran stock market to computing required factors entered into Excel 2007 software and computations were carried out for them, then, in order to statistical analysis were entered into SPSD and by utilizing descriptive statistics average, mean deviation, maximum, minimum, and plotting have carried out to describe observations and observing study hypothesis by using t-test average factors were compared after or before assigning enterprises. Results show that sample profitability of enterprises has been increased after assigning to private sector.

کلیدواژه ها:

privatization ، net profit mean ، output rate mean of stock shareholders ، practical profit mean

نویسندگان

Masood Razeghi

MA in accounting and the chief auditor of court of Audit Hormozgan

Bijan Abedini

ph. D (Scientific member, Hormozgan University)

Shoja Saljooghi

MA in accounting Bandar Abbas municipality