نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری دانشگاه تهران (مسئول مکاتبات)
2 دانشجوی دکتری حسابداری دانشگاه تهران
3 دانشجوی دکتری حسابداری دانشگاه علامه طباطبایی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In last two decades, many companies have made the size of their governance more little and surrender their entities to private sector. In order to do this in Iran, privatization is done on the base of principle of constitutional law no. 44. In this research, we attempt to examine performance indicator of privatized companies in Iran and Turkey to find the association of privatization and performance of companies. To achieve this target, performance indicators such as profitability, leverage and efficiency for a 12 years period (2001-2012) in 47 Iranian companies and 28 Turkish companies is examined with respect to environment condition and economic improvement, corporate governance and privatization method. Our result show that economic improvement and privatization method have significant relationship with performance of companies and corporate governance doesn’t have. Furthermore privatization has no significant impact on Iranian performance of companies. But privatization in Turkey makes the performance of privatized companies more better.
کلیدواژهها [English]