Parviz piri - Assistant professor, economics and management faculty, Urmia University. Iran
Amir abbaspoor sani - degree in accounting ,Lecturer University

This paper Review the Role of Ownership Structure and its Relation with financial Structure of the companies accepted at Tehran Stock Exchange (TSE).In order to do the research, ownership structure is divided to three groups: 1. Governmental Ownership 2.corporate ownership and 3.individual ownership. For measuring financial structure, we used three factors: leverage Ratio, Equity change and debt change Ratios. Our sample includes 116 companies during 2007-2012. Hypothesis tested view panel data approach. The results showed that there is a significant relation between individual ownership and leverage ratio, but it does not have a significant relation with the rate of debt changes and the rate of equity changes. Finally we could not find any significant relation between corporate ownership and leverage ratio and debt changes rate

ownership structure, financial structure, Individual and governmental ownership