عوامل تعيين كننده بافت سرمايه شركت هاي ايراني

Our knowledge regarding capital structure owes to the studies done in developed countries. This article aims to study the decisions concerning the capital structure, especially its determinants in Iranʹs economy. According to theoretical studies, nine determinants have been identified in Irans capital structure. In the present article, 114 corporations enlisted in Tehran Stock Exchange (TSE) have been selected in context of 18 groups based on TSEʹs grouping. The statistical model used in this article is LISREL which has been developed by Sorborn & Joreskog and today is used significantly in emperical studies. The conclusions show that some determinants in Iranʹs capital structure are consistent with those in other countries and some others are not so. In other words, like other countries the capital structures of Iranian corporations relate to their value.