بررسي رابطه بين ساختار سرمايه و معيار حسابداري ارزيابي عملكرد در شركت هاي پذيرفته شده بورس اوراق بهادار تهران

Review the Relationship between Capital Structure and Accounting and Market Performance Assessment Companies Accepted in Stock Exchange

This study is to investigate the effect which capital structure has had on corporate performance using a data sample representing Of 57 companies during 1381-1386. In this study using from ROA and ROE sake two the accounting performance measure , also using from ratios TD/TA, TD/TE, TD/TC and LTD/TA title independent variable. In study using from tests K-S ,multiple R , t and Durbin Watson. Results showed that a firmʹs capital structure had a significantly impact on the ROA and ROE.