مشخصات پژوهش

In the current world, the companies are recognized as the economic principle of the society in creation of wealth and job creation and etc. However, the survival and continuance of the activity of companies in current markets are doubted due to some issues as competition intensity, economic fluctuations, financial crises, scandal and collapse of big companies and etc. The corporate governance with the purpose of responsiveness and improving the supervision mechanisms to return public reliability to capital market and accounting profession was created. A major part of researches done in the experienced countries showed that the companies with suitable corporate governance with the support of transparent financial markets, strong legal systems and etc. lead to optimal allocation of benefits, increasing national growth rates, better efficiency and effectiveness. Thus, based on the legal, financial and economic conditions of the country, the suitable infrastructures arc provided to approve the principles of corporate governance.