SURVEY THE EFFECT OF PRIVATIZATION ON FINANCIAL AND OPERATING PERFORMANCE OF PRIVATIZED GOVERNMENTAL ENTITIES THAT LISTED IN TEHRAN STOCK EXCHANGE

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BAHRI SALES J.; FATHI ABDOLLAHI A.; KARAMI GH.R.

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Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2016 | Volume:2 | Issue:3 Page(s): 31-40

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Title

SURVEY THE EFFECT OF PRIVATIZATION ON FINANCIAL AND OPERATING PERFORMANCE OF PRIVATIZED GOVERNMENTAL ENTITIES THAT LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

BAHRI SALES J. | FATHI ABDOLLAHI A. | KARAMI GH.R. | Issue Writer Certificate

Keywords

PRIVATIZATION

FINANCIAL AND OPERATING PERFORMANCE

Abstract

We study the effect of PRIVATIZATION on FINANCIAL AND OPERATING PERFORMANCE of Iranian governmental entities that privatized during 2007-2013. The purpose of this study is investigation the success of PRIVATIZATION program in reaching performance improvements. In this study the performance of firms that privatized by share offering tested by earnings quality, profitability, liquidity, operating efficiency, capital investment and employment indexes. The innovation of this study was initial use of earnings quality index in Iranian PRIVATIZATION researches. Dechow and Dichev (2002) model used to measure of earnings quality. The compare means for paired samples test used for each hypothesis. The earnings quality index and sales to employment ratio were significantly lower than before PRIVATIZATION period. The net income to employment ratio as other operating efficiency factor was significantly upper than before PRIVATIZATION period. Other indexes don’t show significant differences. The general result of this research is that the privatizing of Iranian governmental entities by public offering method has not been successful.

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APA: Copy

BAHRI SALES, J., FATHI ABDOLLAHI, A., & KARAMI, GH.R.. (2016). SURVEY THE EFFECT OF PRIVATIZATION ON FINANCIAL AND OPERATING PERFORMANCE OF PRIVATIZED GOVERNMENTAL ENTITIES THAT LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF GOVERNMENTAL ACCOUNTING, 2(3 ), 31-40. SID. https://sid.ir/paper/267311/en

Vancouver: Copy

BAHRI SALES J., FATHI ABDOLLAHI A., KARAMI GH.R.. SURVEY THE EFFECT OF PRIVATIZATION ON FINANCIAL AND OPERATING PERFORMANCE OF PRIVATIZED GOVERNMENTAL ENTITIES THAT LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2016;2(3 ):31-40. Available from: https://sid.ir/paper/267311/en

IEEE: Copy

J. BAHRI SALES, A. FATHI ABDOLLAHI, and GH.R. KARAMI, “SURVEY THE EFFECT OF PRIVATIZATION ON FINANCIAL AND OPERATING PERFORMANCE OF PRIVATIZED GOVERNMENTAL ENTITIES THAT LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 2, no. 3 , pp. 31–40, 2016, [Online]. Available: https://sid.ir/paper/267311/en

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