The Relationship between Growth Opportunities, Tangible Assets, and Financial Structure of Companies listed on the Tehran Stock Exchange

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Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:

This research is intended to investigate the relationship between financial structure, growth opportunities and the tangible asset rate to be used by managers, capitalists, and others who use financial statements to make decisions. The subjects of the study include 195 companies for the years 2011 to 2015.This research is descriptive and functional. A multivariate regression analysis is conducted based on the method of combined data to test the hypotheses. The results show that there is a meaningful level for growth opportunity variable in 2011, but there is no relationship between growth opportunities and financial Structure during 2012- 2015. In addition, the results show that in 2011 there is a meaningful level for tangible asset variable, which means there is a meaningful relationship between tangible asset and financial Structure, but there is no relationship between tangible asset and financial structure.

Language:
English
Published:
Iranian Journal of Accounting, Auditing and Finance, Volume:2 Issue: 1, Winter 2018
Pages:
61 to 73
https://magiran.com/p2316424  
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