The relationship between property ownership and management focus on return on assets of listed companies in Tehran Stock Exchange

One of the objectives of financial reporting is to provide information to investors, creditors and other current and potential users in decision-making related to investment and credit, and other decisions, be of benefit. Methodology: This study examines the relationship between corporate governance and the return on assets of listed companies in Tehran Stock Exchange. The research methodology was descriptive, correlational survey. The sample consisted of 94 companies listed in the Tehran Stock Exchange company and the sampling of this study was systematic elimination. Results: The data was collected in two ways library and taking notes and tools used Tdbyrprdaz software and a comprehensive database of information for the stock. In order to analyze the data using the software panel approach has been used 8 Eviews. Conclusion: The results showed that the concentration of ownership and management ownership and return on assets of companies listed on Tehran Stock Exchange there is a significant relationship