The board of directors’ features and total assets turnover in new markets of Iran Ahmadpour Ahmada, Khalili Yassamanb,c aAccounting Professor and Faculty Member of Accounting Group in Mazandaran University, Babolsar, Iran bPhD Student, Accounting, Mazandaran University, Tehran, Iran cFaculty Member, Accounting Department, Payame Noor University, Po Box 19395-3697, Tehran, Iran Online published on 23 September, 2014. Abstract The main goal of this research is to survey the effect of the board of directors’ structure (on the basis of the number of the members, the ratio of outside members, and the gender of the board of directors’ members) on the efficiency of the companies (the total assets turnover) in Tehran Stock Exchange. The time period of this research is from 2008 to 2012. In this research 109 companies in Tehran Stock Exchange have been investigated. The result of this research indicates that variable coefficient of the outside members percent of the board of directors has significant positive relation with total assets turnover. The variable coefficient of the board of directors’ size and that of the gender of the board of directors’ members does not have significant relation with total assets turnover. Top Keywords The board of directors’ structure, Total assets turnover, Tehran Stock Exchange. Top |