نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 دکتری مدیریت مالی گرایش حقوق مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد.
2 دکتری مدیریت مالی گرایش مهندسی مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Stocks are considered as one of the most important financing tools in the capital market. Equity may increase by doing profitable activities in a company or it may decrease due to business mistakes of that company. In addition, if a company does not distribute the annual profit from the sale of products or services to the shareholders, the equity of the company will increase. Joint-stock companies are considered one of the important commercial companies from the legal and economic point of view, which play a great role in the economic development of countries. Therefore, according to the effect of such legal institutions in collecting small capitals and reducing the volume of liquidity and pushing it towards production, creation, employment and achieving economic prosperity, governments have never been indifferent to such companies and by establishing regulations to protect the interests of the society. they do. A little reflection on the laws and regulations governing the activities of commercial companies, even in terms of the volume of these regulations, proves this claim well.
The discussion about determining the nature of shares is of fundamental importance not only in terms of the transfer method; Rather, in terms of the method of arresting shares, determining the competent court and the governing law in private and domestic international law, it is also very important. the most important legal challenge regarding stock transactions is to explain the nature of this security. The opinions of jurists are scattered about the nature of stocks and related issues. The existence of different views on property rights has led to the formulation of different theories about it. These theories basically deal with how the relationship between ownership shares and economic units is reflected in property rights accounts. The most important theories of property rights that have been studied in this research are Proprietary Theory, Entity Theory, Fund Theory and Commander Theory. All property rights theories attempt to explain and predict the relationship of owners and entities to property accounts. These theories are also useful in interpreting rights and legal shares in property accounts. However, none of them alone can provide a basis for defining and interpreting all the events of economic units. In English law, the legal nature of stocks is influenced by the theory of obligations and the famous division of objective and religious rights, therefore, as one of the achievements of the present study, we can point to the explanation of the nature of stock rights from the perspective of objectivity or religion by emphasizing these theories in this way; Entity Theory, Fund Theory and Commander Theory give stocks a religious nature.
کلیدواژه‌ها [English]
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