Authors

1 Senior Accountant, Islamic Azad University, East Azarbaijan Science and Research Branch

2 Master of Accounting, Islamic Azad University, Science and Research Branch, Accounting Department, Yazd

3 Assistant Professor, Islamic Azad University, Marand Unit

4 Master of Accounting, Islamic Azad University of Ghaenat

Abstract

With the emergence of knowledge-based economy, we have witnessed many changes in the corporate nature of work.
The type of owner ship induce conflicting incentves for managers whether to create more value for the company or maximize self intrest.
The companies with the good governance would focus their attention towards activities that can increase value creation.
This paper study the effect of governmental ownership on intellectual capital of corporate and principle 44 of constitution also problem of executive principle

Keywords