Title of article
Determinants of Capital Structure and Performance in Listed Companies of Tehran Stock Exchange
Author/Authors
Jami ، Mina Department of Accounting - Islamic Azad University, Torbat-e-Jam Branch , Shams Koloukhi ، Amir Department of Accounting - Islamic Azad University, Torbat-e-Jam Branch
From page
849
To page
860
Abstract
This study examines the determinants of capital structure and performance in the listed companies of Tehran Stock Exchange. Information of the financial statements of the sample companies were extracted using Rahavardnovin Software. Statistical population included listed companies in Tehran Stock Exchange since 2012-2017 from which 123 companies were selected as the sample. The model of the study was estimated using least squares method. Based on the results, the effect of company size, financial leverage, and advertisement cost on the performance was found to be significant. Also, the effect of company size, company age, sale volume, and total earnings on the capital structure was significant. In conclusion, some suggestions were offered.
Keywords
Capital structure , performance , advertisement cost , Company Size
Journal title
International Journal of Management,Accounting and Economics(IJMAE)
Journal title
International Journal of Management,Accounting and Economics(IJMAE)
Record number
2593015
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