Abstract
The main purpose in this article is to study the relationship between firms' ownership structure and accounting and Economic criteria in assessing the performance of Companies Listed at Tehran (Iran) Stock Exchange. Some criteria were chosen as dependent variables as follows: Return on Investment, annual stocks yield and ratio of market value to journal value (P/B) for accounting performance assessment criteria and Tobin’sQ, market value-added and economical value-added for economic performance assessment criteria have been considered. Then the data related to independent variables, in which two criteria of ownership structure as: institutional ownership and ownership concentration were studied. The research results indicate that there is a positive and meaningful relationship between institutional ownership with accounting and economic performance assessment criteria. Also, there is a negative and meaningful relationship between ownership concentration with accounting and economic performance assessment criteria of the firms. Key words: Corporate governance, ownership structure, ownership concentration, financial criteria, economical criteria, company¢s performance
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