Reviewing role of corporate governance regarding transactions with related parties and company performance among companies admitted into tehran stock exchange Report as inadecuate




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Mohammad Hassani ; Hossein Elyasi ;Ciência e Natura 2015, 37 6-2

Author: Mehran Matinfard

Source: http://www.redalyc.org/articulo.oa?id=467547683006


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Ciência e Natura ISSN: 0100-8307 cienciaenaturarevista@gmail.com Universidade Federal de Santa Maria Brasil Matinfard, Mehran; Hassani, Mohammad; Elyasi, Hossein Reviewing role of Corporate governance regarding transactions with related parties and company performance among companies admitted into Tehran Stock Exchange Ciência e Natura, vol.
37, núm.
6-2, 2015, pp.
45-53 Universidade Federal de Santa Maria Santa Maria, Brasil Available in: http:--www.redalyc.org-articulo.oa?id=467547683006 How to cite Complete issue More information about this article Journals homepage in redalyc.org Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative 45 Ciência eNatura v.
37 Part 2 jun.
2015, p.
45−53 ISSN impressa: 0100-8307 ISSN on-line: 2179-460X Reviewing role of Corporate governance regarding transactions with related parties and company performance among companies admitted into Tehran Stock Exchange Mehran Matinfard*,1, Mohammad Hassani2, Hossein Elyasi3 Faculty member Department of Accounting, Islamic Azad University, North Tehran Branch, Tehran, Iran. mmatinfard@yahoo.com 2Faculty member Department of Account ing, Islamic Azad University, North Tehran Branch, Tehran, Iran. m_hassani@iau-tnb.ac.ir 3The graduates of the master of Accounting, Islamic Azad University, North Tehran Branch, Tehran, Iran. Hosseinelyasi2@gmail.com 1 Abstract This research reviews the role of corporate governance regarding transactions with related parties and company performance.
85 companies admitted into the TSE were studies during a six months period between 2008 and 2013.
Transaction with related parties is a usual trait of commercial activities.
For example, some businesses conduct their activities via subsidiary businesses, particular partnerships and related businesses.
Transactions with related parties can affect financial situation, financi...





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