INVESTIGATION OF THE RELATIONSHIP BETWEEN PRODUCTPRICING POWER AND INDUSTRIAL STUCTURE WITH PROFIT MANAGEMENT IN COMPANIES ADMITTED TO TEHRAN STOCK MARKET

In present paper, the relationship between product pricing power and management structure with profit management of the companies admitted to Tehran stock market is studied. To test research hypotheses, statistical sample of the studied population is selected for a 7 year period based on financial information of the years 2007-13 of the stock market companies. After taking statistical sample and collecting data, tested variables are calculated and data analysis and hypotheses test is done via SPSS, Eviews and Minitab. Finally, results obtained from research hypothesis test reveal the direct and meaningful relationship between product pricing power and an inverse and meaningful relationship between industrial structure of companies and profit management. Moreover, results demonstrated that there is a meaningful and direct relationship between pricing powers in market resulted from industrial structure and profit management of companies.