Investigation of Operating Liability Leverage on Future Return of Stockholders’ rights in Companies Accredited by Tehran Stocks Exchange
سال انتشار: 1395
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 335
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شناسه ملی سند علمی:
JR_JARA-1-1_001
تاریخ نمایه سازی: 12 دی 1395
چکیده مقاله:
Companies provide their investment expenses and their own operation through financing from a different sources. Selection of the best method of financing is the responsibility of financial managers. This can be done through liabilities or distribution of stocks. In the present study, operational liabilities as a crucial means of financing were investigated in terms of their future return in 110 stockholder companies confirmed by Tehran Stock Exchange during 2008 to 2013. Methodology was a descriptive one based on regression analysis through compound data. Findings showed that there was significant relationship between operating liability leverage, Contractual Operating liability leverage and future return of companies’ stockholders. Further, overall lever leads to a balance between lever of operational liability and future return of shareholders. Besides filling the gap in this field, implications of the study would be efficient for managers and investors too
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نویسندگان
Sedigheh Tootian Esfahani
Ph.D Assistant professor of Department of Accounting, College of Humanities, Tehran East Branch, Islamic Azad University, Tehran, Iran.
Mahdi Yasur
MA student of Accounting, College of Humanities, Tehran North Branch, Islamic Azad University, Tehran, Iran.