The relationship between ownership structures by Income Smoothing in Tehran Stock Exchange

The ownership structure of European and American companies is distributed between different groups of stakeholders, but the ownership structure of Iranian companies is more concentrated and public. This research tries to study the relationship between ownership structure and income smoothing among the companies listed on the Tehran stock exchange over a period of five years (1386-1390). Besides, this research attempts to answer this question whether there is a significant relationship between public and private institutional shareholders and income smoothing or not? In this research the percentage of public and private institutional shareholder ownership are independent variables and income smoothing is the dependent variable. Based on the systematic elimination method, the research sample consists of 75 companies. In order to test the hypothesis the correlation coefficient based on SPSS software were used. The research findings shows there is no meaningful relationship between the variables such as institutional shareholders, private sector, public sector and institutional shareholders, minority shareholders with income smoothing.