Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock Exchange
Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock ExchangeThis study investigates the relationship between corporate financial leverage and employee compensation using annual reports of listed companies...
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| Format: | Article |
| Language: | fas |
| Published: |
Securities Exchange
2022-08-01
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| Series: | فصلنامه بورس اوراق بهادار |
| Subjects: | |
| Online Access: | https://journal.seo.ir/article_11271_e21a9f0b8f05a21d1ab8c3b46eb19355.pdf |
| _version_ | 1811176101239586816 |
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| author | annahita zandi |
| author_facet | annahita zandi |
| author_sort | annahita zandi |
| collection | DOAJ |
| description | Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock ExchangeThis study investigates the relationship between corporate financial leverage and employee compensation using annual reports of listed companies in Tehran Stock Exchange during the period 2012-2019. Multivariate linear regression based on panel data was used to test the research hypotheses. Has been. In this study, regression analysis has been used to investigate the relationship between financial leverage and the salary and benefits of CEOs of companies as important employees and the salaries and benefits of all employees.The results of the research hypotheses show that companies with different levels of leverage typically pay employees because of their human capital risk, while firms with financial problems also consider leverage as a bargaining chip that leads to a reduction in employee pay. Compared to companies without financial problemsof Listed Companies in Tehran Stock Exchange |
| first_indexed | 2024-04-10T19:46:37Z |
| format | Article |
| id | doaj.art-b941f47d643843788c069de8a594e072 |
| institution | Directory Open Access Journal |
| issn | 2228-5431 2820-9893 |
| language | fas |
| last_indexed | 2024-04-10T19:46:37Z |
| publishDate | 2022-08-01 |
| publisher | Securities Exchange |
| record_format | Article |
| series | فصلنامه بورس اوراق بهادار |
| spelling | doaj.art-b941f47d643843788c069de8a594e0722023-01-29T05:24:00ZfasSecurities Exchangeفصلنامه بورس اوراق بهادار2228-54312820-98932022-08-011558618010.22034/jse.2021.11502.164311271Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock Exchangeannahita zandi0Ph.D. Department of Accounting, North Tehran Branch, Islamic Azad University, Tehran, IranInvestigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock ExchangeThis study investigates the relationship between corporate financial leverage and employee compensation using annual reports of listed companies in Tehran Stock Exchange during the period 2012-2019. Multivariate linear regression based on panel data was used to test the research hypotheses. Has been. In this study, regression analysis has been used to investigate the relationship between financial leverage and the salary and benefits of CEOs of companies as important employees and the salaries and benefits of all employees.The results of the research hypotheses show that companies with different levels of leverage typically pay employees because of their human capital risk, while firms with financial problems also consider leverage as a bargaining chip that leads to a reduction in employee pay. Compared to companies without financial problemsof Listed Companies in Tehran Stock Exchangehttps://journal.seo.ir/article_11271_e21a9f0b8f05a21d1ab8c3b46eb19355.pdfcapital structureceo compensationemployee compensationhuman capital risk |
| spellingShingle | annahita zandi Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock Exchange فصلنامه بورس اوراق بهادار capital structure ceo compensation employee compensation human capital risk |
| title | Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock Exchange |
| title_full | Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock Exchange |
| title_fullStr | Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock Exchange |
| title_full_unstemmed | Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock Exchange |
| title_short | Investigating the Impact of financial leverage and employee compensation from the perspective of human capital of Listed Companies in Tehran Stock Exchange |
| title_sort | investigating the impact of financial leverage and employee compensation from the perspective of human capital of listed companies in tehran stock exchange |
| topic | capital structure ceo compensation employee compensation human capital risk |
| url | https://journal.seo.ir/article_11271_e21a9f0b8f05a21d1ab8c3b46eb19355.pdf |
| work_keys_str_mv | AT annahitazandi investigatingtheimpactoffinancialleverageandemployeecompensationfromtheperspectiveofhumancapitaloflistedcompaniesintehranstockexchange |