Corporate Diversity and Ownership Structure throughout Company Life Cycle

Objective: Regarding the theory of life cycle, companies in different stages of their life cycle have financial and economic indicators and certain behaviors. That is, the financial and economic characteristics of a company are influenced by the stage of life cycle of the company. Considering this,...

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Autores principales:	Zohreh Hajiha (Ph.D), Mohammad Reza Hooshyar
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2019
Materias:	company life cycle corporate ownership corporate diversity lsd test Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/d3bc9b0b5fe14e028d7f882a90de266a
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spelling	oai:doaj.org-article:d3bc9b0b5fe14e028d7f882a90de266a2021-11-04T19:54:24ZCorporate Diversity and Ownership Structure throughout Company Life Cycle2008-89142476-292X10.22103/jak.2018.11578.2602https://doaj.org/article/d3bc9b0b5fe14e028d7f882a90de266a2019-02-01T00:00:00Zhttps://jak.uk.ac.ir/article_2185_8d5cb82a05186ec8e231691cfbdf7ac6.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: Regarding the theory of life cycle, companies in different stages of their life cycle have financial and economic indicators and certain behaviors. That is, the financial and economic characteristics of a company are influenced by the stage of life cycle of the company. Considering this, this study aimed at assessing the effectiveness of company ownership and the diversity of the company in company's life cycle. Methods: The sample consists of 127 companies accepted in the Tehran Stock Exchange in the period 2011-2016. In this study, to test the hypotheses, the analysis of variance was examined, and to compare the mean of variables, the LSD test and SPSS software were used. Results: Research findings showed there are significantly differences among ownership structures in the different stages of company's life cycle. That is, the differences among the structure of ownership in the company's growth phase are more marked by maturity and decline. Also, the results showed the diversity of activities of the company at the maturity stage is more varied than at the stage of growth and decline. Conclusion: The findings indicated companies at the maturity stage are considered with special interests by the public and government, and are controlled by institutional stockholders. Also, these companies have more diversification because of their higher stability.Zohreh Hajiha (Ph.D)Mohammad Reza HooshyarShahid Bahonar University of Kermanarticlecompany life cyclecorporate ownershipcorporate diversitylsd testAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 9, Iss 4, Pp 217-237 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	company life cycle corporate ownership corporate diversity lsd test Accounting. Bookkeeping HF5601-5689
spellingShingle	company life cycle corporate ownership corporate diversity lsd test Accounting. Bookkeeping HF5601-5689 Zohreh Hajiha (Ph.D) Mohammad Reza Hooshyar Corporate Diversity and Ownership Structure throughout Company Life Cycle
description	Objective: Regarding the theory of life cycle, companies in different stages of their life cycle have financial and economic indicators and certain behaviors. That is, the financial and economic characteristics of a company are influenced by the stage of life cycle of the company. Considering this, this study aimed at assessing the effectiveness of company ownership and the diversity of the company in company's life cycle. Methods: The sample consists of 127 companies accepted in the Tehran Stock Exchange in the period 2011-2016. In this study, to test the hypotheses, the analysis of variance was examined, and to compare the mean of variables, the LSD test and SPSS software were used. Results: Research findings showed there are significantly differences among ownership structures in the different stages of company's life cycle. That is, the differences among the structure of ownership in the company's growth phase are more marked by maturity and decline. Also, the results showed the diversity of activities of the company at the maturity stage is more varied than at the stage of growth and decline. Conclusion: The findings indicated companies at the maturity stage are considered with special interests by the public and government, and are controlled by institutional stockholders. Also, these companies have more diversification because of their higher stability.
format	article
author	Zohreh Hajiha (Ph.D) Mohammad Reza Hooshyar
author_facet	Zohreh Hajiha (Ph.D) Mohammad Reza Hooshyar
author_sort	Zohreh Hajiha (Ph.D)
title	Corporate Diversity and Ownership Structure throughout Company Life Cycle
title_short	Corporate Diversity and Ownership Structure throughout Company Life Cycle
title_full	Corporate Diversity and Ownership Structure throughout Company Life Cycle
title_fullStr	Corporate Diversity and Ownership Structure throughout Company Life Cycle
title_full_unstemmed	Corporate Diversity and Ownership Structure throughout Company Life Cycle
title_sort	corporate diversity and ownership structure throughout company life cycle
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/d3bc9b0b5fe14e028d7f882a90de266a
work_keys_str_mv	AT zohrehhajihaphd corporatediversityandownershipstructurethroughoutcompanylifecycle AT mohammadrezahooshyar corporatediversityandownershipstructurethroughoutcompanylifecycle
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Corporate Diversity and Ownership Structure throughout Company Life Cycle

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