Habib, Najme, Abbasian, Mohammad Mehdi, Alipour Aghajan, Abbas. (1402). Investigating the effect of financing cost on the reliability of financial statements of companies active in the Tehran stock exchange. هنرهای کاربردی, 15(3), 351-356. doi: 10.22075/ijnaa.2022.28460.3898
Najme Habib; Mohammad Mehdi Abbasian; Abbas Alipour Aghajan. "Investigating the effect of financing cost on the reliability of financial statements of companies active in the Tehran stock exchange". هنرهای کاربردی, 15, 3, 1402, 351-356. doi: 10.22075/ijnaa.2022.28460.3898
Habib, Najme, Abbasian, Mohammad Mehdi, Alipour Aghajan, Abbas. (1402). 'Investigating the effect of financing cost on the reliability of financial statements of companies active in the Tehran stock exchange', هنرهای کاربردی, 15(3), pp. 351-356. doi: 10.22075/ijnaa.2022.28460.3898
Habib, Najme, Abbasian, Mohammad Mehdi, Alipour Aghajan, Abbas. Investigating the effect of financing cost on the reliability of financial statements of companies active in the Tehran stock exchange. هنرهای کاربردی, 1402; 15(3): 351-356. doi: 10.22075/ijnaa.2022.28460.3898

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
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
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