Effects of Ownership Structure on Benefit (Profit) Anticipation Accuracy

Regarding the progressive development of economic activities and its daily arising accomplishment, the effect of ownership and its combination and influence on company’s decisions and objectives, contributes to theories and new approaches in accounting. The managers are seeking for maximizing their profits and the investors are looking for maximizing their assets and company’s profit. In this paper, we will study the effect of ownership structure on profit and anticipation accuracy. The statistical population includes 106 active companies among from different industries in Tehran stock exchange between (1386- 1390) 2007 – 2011 that have been selected randomly. Regarding the target, this paper is applicable, with regard to the method of information gathering is descriptive, and a kind of correlation. The regression panel was used for testing the models. The results of this research show that there is not a meaningful relationship between ownership portion of major and minor stock holders and profit anticipation accuracy and financial axial has a reverse effect on profit anticipation accuracy. With regard to the ratio of market book value, experimental evidences don’t show a meaningful relationship between this variable and profit anticipation accuracy rate.