SALES OF THE GOVERNMENT-OWNED COMPANIES SHARES TO THE DIRECTORS AND ITS EFFECT ON THE PERFORMANCE OF THESE COMPANIES IN IRAN

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ABDOH TABRIZI H.; SHARIFI A.

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Journal: Iranian Journal of Trade Studies Year:2000 | Volume:4 | Issue:15 Page(s): 59-82

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Title

SALES OF THE GOVERNMENT-OWNED COMPANIES SHARES TO THE DIRECTORS AND ITS EFFECT ON THE PERFORMANCE OF THESE COMPANIES IN IRAN

Author(s)

ABDOH TABRIZI H. | SHARIFI A. | Issue Writer Certificate

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Abstract

The present paper attempts to compare changes in the performance of 18 companies relinquished to their directors (Test Group) by Iran National Industries Organisation in 1984, with changes in the performance of similar companies relinquished to parties other than their directors (Control Group). The comparison is relative to the companies" performance prior to their relinquishment. The relinquishment type is assumed as an independent variable (zero and one variable), whereas the changes in the performance (average percentage of changes in the performance accounting indices) is considered as a dependent variable.1 The average percentage change of 21 accounting variables of Test and Control Groups, in the first and second year after relinquishment, is compared to figures of the last year prior to their relinquishment. The results indicate that the performance of the companies relinquished to their directors demonstrated considerable improvement after their relinquishment. Nevertheless, companies relinquished to the parties other than their directors, also show positive changes in their performance accounting indices. However, the level improvement was higher in the first group. This result suggested relinquishing to directors created values for the companies in question. However, statistical tests on the basis of analysis method and multivariable variance based on the Hotelling"s T2 sample distribution function illustrated that the difference between the average percentage of performance accounting indices is not significant. Therefore the results of the research do not prevail to all the government owned companies which could potentially be relinquished to their directors.

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APA: Copy

ABDOH TABRIZI, H., & SHARIFI, A.. (2000). SALES OF THE GOVERNMENT-OWNED COMPANIES SHARES TO THE DIRECTORS AND ITS EFFECT ON THE PERFORMANCE OF THESE COMPANIES IN IRAN. IRANIAN JOURNAL OF TRADE STUDIES (IJTS), 4(15), 59-82. SID. https://sid.ir/paper/7382/en

Vancouver: Copy

ABDOH TABRIZI H., SHARIFI A.. SALES OF THE GOVERNMENT-OWNED COMPANIES SHARES TO THE DIRECTORS AND ITS EFFECT ON THE PERFORMANCE OF THESE COMPANIES IN IRAN. IRANIAN JOURNAL OF TRADE STUDIES (IJTS)[Internet]. 2000;4(15):59-82. Available from: https://sid.ir/paper/7382/en

IEEE: Copy

H. ABDOH TABRIZI, and A. SHARIFI, “SALES OF THE GOVERNMENT-OWNED COMPANIES SHARES TO THE DIRECTORS AND ITS EFFECT ON THE PERFORMANCE OF THESE COMPANIES IN IRAN,” IRANIAN JOURNAL OF TRADE STUDIES (IJTS), vol. 4, no. 15, pp. 59–82, 2000, [Online]. Available: https://sid.ir/paper/7382/en

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