Title of article :
The Relationship between Growth Opportunities, Tangible Assets, and Financial Structure of Companies listed on the Tehran Stock Exchange
Author/Authors :
Jamei, Reza University of Kurdistan - Faculty of Humanities and Social Sciences - Kurdistan, Iran
Abstract :
This research is intended to investigate the relationship between financial
structure, growth opportunities and the tangible asset rate to be used by
managers, capitalists, and others who use financial statements to make
decisions. The subjects of the study include 195 companies for the years
2011 to 2015.This research is descriptive and functional. A multivariate
regression analysis is conducted based on the method of combined data to
test the hypotheses. The results show that there is a meaningful level for
growth opportunity variable in 2011, but there is no relationship between
growth opportunities and financial Structure during 2012- 2015. In addition,
the results show that in 2011 there is a meaningful level for tangible asset
variable, which means there is a meaningful relationship between tangible
asset and financial Structure, but there is no relationship between tangible
asset and financial structure.
Keywords :
Growth Opportunities tangible asset rate , Financial Structure
Journal title :
Iranian Journal of Accounting, Auditing and Finance (IJAAF)