نتایج جستجو برای: Financial Leverage

تعداد نتایج: 165171  

Journal: :بررسی های حسابداری و حسابرسی 0
محمد اصولیان استادیار گروه مدیریت، دانشگاه شهید بهشتی، تهران، ایران الهام باقری کارشناس ارشد مدیریت مالی، مؤسسۀ آموزش عالی ارشاد، دماوند، تهران، ایران

the purpose of this paper is a study on the effect of cash flows on the gap between actual and optimal financial leverage ratio companies listed in tehran stock exchange. in this regard, we try to help with advanced econometric techniques such as partial adjustment model on panel data and generalized method of moments to achieve a reasonable estimate of the impacts.in this paper, were analyzed ...

در ادبیات حسابداری، تحقیقات پیرامون اهرم مالی و مدیریت سود انجام شده است. نتایج پژوهش ها نشان می دهد که در شرایط وجود اهرم مالی، شرکتها تمایل دارند از طریق مدیریت سود به دستکاری سود بپردازند. هدف این پژوهش، بررسی ارتباط بین اهرم مالی با انواع مدیریت سود می باشد. در این پژوهش، تعداد 107 شرکت مورد بررسی قرار گرفت و معیار های انواع مدیریت سود شامل مدیریت اقلام تعهدی جونز و کوتاری، مدیریت سود واقعی...

Choosing the financial supply is one of the most important decisions for providing optimal structure that can be effective for firm value and stocks market of companies. Therefore, marketing as one of the abilities of the firm can be effective on firm function. The purpose of this research is studying the role of marketing intensity on the relation of financial leverage and firm function in Com...

The purpose of this paper is examining the impact of financial leverage as a mediation variable on the relationship between ownership concentration and financial corporate performance. To test the hypotheses, multiple regression analysis is used. The statistical population of this research is all listed companies in Tehran Stock Exchange. However, data were available only for 60 companies durin...

Journal: Money and Economy 2013
Mohammad Eghbalnia, Mohammad Esmaeel Fadayinejad, Mohammad Noferesti,

The impact of financial leverage on firm investment is one of the most important issues in corporate finance. Debt overhang reduces the incentives of shareholder–management coalition in controlling the firm to invest in positive net-present-value investment opportunities. On the other hand, firms without debt in their financial structure face with a new problem known as over-investment. T...

Journal: :international journal of finance and managerial accounting 0
arezoo aghaei chadegani department of accounting, najafabad branch, islamic azad university, najafabad, iran

due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. the aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on tehr...

Amir Hakaki, Saeid Baseri

The main purpose of this research is the study on effect of Financial and Operating Leverage and Venture Capital on Tobin's Q ratio amongst companies listed in Tehran Stock Exchange. In this research, the Holdings and Investment companies are used as statistical samples and 73 enterprises that are listed in Tehran Stock Exchange within 2001 to 2016 have been studied. The results driven by this ...

2011
Edward Owens Shuang Wu William E. Simon Anzhela Knyazeva Jerry Zimmerman

We investigate bank holding companies’ window dressing of quarter-end financial leverage through short-term borrowings, and the stock market reaction around the public release of information that can be used to infer such window dressing. We find evidence of downward window dressing of repo and federal funds liabilities that appear material for a large fraction of the sample, particularly among...

Due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. The aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on Tehr...

Journal: :Journal of Management Science and Engineering 2020

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