دورية أكاديمية
Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange
| العنوان: | Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange |
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| المؤلفون: | Farzad Karimi, Dariush Foroughi, Mohammad Noroozi, Sayyed Mohsen Madine |
| المصدر: | مجله دانش حسابداری, Vol 5, Iss 17, Pp 141-162 (2014) |
| بيانات النشر: | Shahid Bahonar University of Kerman |
| سنة النشر: | 2014 |
| مصطلحات موضوعية: | capital structure, macroeconomic variables, accounting variables, seemingly unrelated regression (sur), Accounting. Bookkeeping, HF5601-5689, eco, manag |
| الوصف: | This paper investigates the effects of economic and accounting variables on capital structure of the firms accepted in the Tehran Stock Exchange (TSE), using seemingly unrelated regression equations. In this study, the macroeconomic variables of inflation rate, exchange rate, gross domestic product, interest rate and bank loans, along with the accounting variables of dividend payout and the short-term and long-term debt rates were considered the variables affecting capital structure of the firms accepted in the TSE, using data from 143 firms during 1380 to 1389. The results show that the hypotheses of positive effects of exchange rate, bank loans, dividend payout, short-term debt and long-term debt rates, and of negative effects of inflation rate, gross domestic product, and the interest rate on capital structure of companies in the TSE have been correctly expected |
| نوع الوثيقة: | article in journal/newspaper |
| اللغة: | unknown |
| العلاقة: | https://jak.uk.ac.ir/article_728_9742c31d9ee4678240e7da45c47e0c8a.pdfTest; https://doi.org/10.22103/jak.2014.728Test |
| DOI: | 10.22103/jak.2014.728 |
| الإتاحة: | https://doi.org/10.22103/jak.2014.728Test https://jak.uk.ac.ir/article_728_9742c31d9ee4678240e7da45c47e0c8a.pdfTest |
| حقوق: | undefined |
| رقم الانضمام: | edsbas.EA693EE5 |
| قاعدة البيانات: | BASE |
| DOI: | 10.22103/jak.2014.728 |
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