"The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange"

This research has examined the relation between ownership structure and the earnings persistence considering the concentration and composition of the company ownership structure. Regarding ownership concentration the indices defined as biggest shareholder and the first five big shareholders of the company and for ownership composition the indices defined as managerial ownership, institutional ownership, & individual ownership. Testing hypotheses has done Through cross-sectional regression modeling and Regression analysis. This research study the firms listed in Tehran Stock Exchange and the period of the study is between 1386 to 1390. The statistical population of the study after the limitations, is the 134 companies listed in Tehran Stock Exchange for the period of study and research sample consisted of 100 firms which were chosen from the research population. The research conclusions of this research indicate that ownership structure has significant effect on the earnings persistence. managerial ownership and first five big shareholders of the company have significant positive effects on the earnings persistence. Individual ownership has significant negative effect on the earnings persistence. Also there is no statistical significant correlation between institutional ownership and biggest shareholder on the earnings persistence.