پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 646 |
| تعداد مقالات | 9,451 |
| تعداد مشاهده مقاله | 68,212,781 |
| تعداد دریافت فایل اصل مقاله | 46,680,184 |
Investigating the effect of financing cost on the reliability of financial statements of companies active in the Tehran stock exchange | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 28، دوره 15، شماره 3، خرداد 2024، صفحه 351-356 اصل مقاله (327.27 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.28460.3898 | ||
| نویسندگان | ||
| Najme Habib1؛ Mohammad Mehdi Abbasian* 2؛ Abbas Alipour Aghajan3 | ||
| 1Department of Accounting, Faculty of Humanities, Qaemshahr Branch, Islamic Azad University, Qaemshahr , Iran | ||
| 2Department of Accounting, Faculty of Humanitites, Qaemshahr Branch, Islamic Azad University, Qaemshahr , Iran | ||
| 3Department of Accounting, Faculty of Humanitites, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran | ||
| تاریخ دریافت: 25 خرداد 1401، تاریخ بازنگری: 28 شهریور 1401، تاریخ پذیرش: 30 شهریور 1401 | ||
| چکیده | ||
| The reliability of financial statements plays an important role in increasing the profit of a company; therefore, the purpose of this study was to investigate the effect of financing costs on the reliability of financial statements of companies active on the Tehran Stock Exchange. The statistical population of this descriptive-correlation study included all the companies accepted and active in the Tehran Stock Exchange from the years 2015 to 2019, and the data of the financial statements of 119 active companies during this time period were analyzed using regression models. The results showed that the cost of financing had an inverse and significant effect on the reliability of the companies financial statements. Therefore, taking advantage of the reliable structure of financial statements for financing can be one of the goals of companies in order to increase profits. | ||
| کلیدواژه‌ها | ||
| Financing Cost؛ Financial Statements؛ Stock Exchange | ||
| مراجع | ||
|
[1] S.R. Alavipour and D. Arditi, Time-cost tradeoff analysis with minimized project financing cost, Autom. Construct. 98 (2019), 110–121. [2] B.H. Baltagi, Econometric analysis of panel data, 3rd ed., Wiley, New York, 2005. [3] F. Di Meoa, J.M. Garcia Lara and J.A. Surroca, Managerial entrenchment and earnings management, J. Account. Public Policy. 36 (2017), no. 5, 399–414. [4] P. Gompers, J. Ishii and A. Metrick, Corporate governance and equity prices, Quart. J. Econ. 118 (2003), no. 1, 107–156. [5] C.A. Hennessy and T.M. Whited, How costly is external financing? Evidence from a structural estimation, J. Finance 62 (2007), no. 4, 1705–1745. [6] P. Ho and G. Taylor, Corporate governance and different types of voluntary disclosure, Pacific Account. Rev. 25 (2013), no. 1, 4–29. [7] J.D. Kleinke and N. McGee, Breaking the bank: Three financing models for addressing the drug innovation cost crisis, Amer. Health Drug Benefits 8 (2015), no. 3,118. [8] M. Martynova and L. Renneboog, What determines the financing decision in corporate takeovers: Cost of capital, agency problems, or the means of payment?, J. Corporate Finance 15 (2009), no. 3, 290–315. [9] M. Salehi and H. Alkhyyoon, The relationship between managerial entrenchment, social responsibility, and firm’s risk-taking and shareholders’ activity, Soc. Respons. J. 18 (2021), no. 5, 1035–1049. [10] J.C. Steckel and M. Jakob, The role of financing cost and de-risking strategies for clean energy investment, Int. Econ. 155 (2018), 19–28. [11] J.C. Stein, Efficient capital markets, inefficient firms: A model of myopic corporate behavior, Quart. J. Econ. 104 (1989), no. 4, 655–669. [12] D. Xiang, J. Chen, D. Tripe and N. Zhang, Family firms, sustainable innovation and financing cost: Evidence from Chinese hi-tech small and medium-sized enterprises, Technol. Forecast. Soc. Change 144 (2019), 499–511. | ||
|
آمار تعداد مشاهده مقاله: 14,204 تعداد دریافت فایل اصل مقاله: 7,794 |
||