The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure
Decision making about capital structure and determining its effectiveness is increasingly important subject in managing of firms. In addition, earnings management is one of the effective factors on capital structure in corporate governance subjects. This study aimed to investigate the impact of earn...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2009-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4302_50545d480ac73f0354e22b5cee2158df.pdf |
| _version_ | 1797378423139598336 |
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| author | M. A. Aghaei A. A. Javan M. Nazemi Ardakani E. Mousavi |
| author_facet | M. A. Aghaei A. A. Javan M. Nazemi Ardakani E. Mousavi |
| author_sort | M. A. Aghaei |
| collection | DOAJ |
| description | Decision making about capital structure and determining its effectiveness is increasingly important subject in managing of firms. In addition, earnings management is one of the effective factors on capital structure in corporate governance subjects. This study aimed to investigate the impact of earnings management, Profitability ratios and firm size on the capital structure of listed companies of Tehran Stock Exchange (TSE) in the period of 1382-1386. A sample of 125 companies of TSE was taken for research study. For the analysis of data, multiple regression model approach was applied. Gearing ratio was taken as dependent variable whereas absolute discretionary accruals, ROA, ROE, and Size were used as independent variables. The results indicate that absolute discretionary accruals have insignificant effect on dependent variable. According to the results, Size, and ROE have positive Impact on the capital structure of the listed companies in Tehran stock exchange. |
| first_indexed | 2024-03-08T20:06:41Z |
| format | Article |
| id | doaj.art-ffaadf5807e64449a79b858a2978ceaf |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:41Z |
| publishDate | 2009-03-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-ffaadf5807e64449a79b858a2978ceaf2023-12-23T10:34:09ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192009-03-01725871034302The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital StructureM. A. Aghaei0A. A. Javan1M. Nazemi Ardakani2E. Mousavi3استادیار حسابداری دانشگاه تربیت مدرسدانشجوی کارشناسی ارشددانشجوی کارشناسی ارشددانشجوی کارشناسی ارشدDecision making about capital structure and determining its effectiveness is increasingly important subject in managing of firms. In addition, earnings management is one of the effective factors on capital structure in corporate governance subjects. This study aimed to investigate the impact of earnings management, Profitability ratios and firm size on the capital structure of listed companies of Tehran Stock Exchange (TSE) in the period of 1382-1386. A sample of 125 companies of TSE was taken for research study. For the analysis of data, multiple regression model approach was applied. Gearing ratio was taken as dependent variable whereas absolute discretionary accruals, ROA, ROE, and Size were used as independent variables. The results indicate that absolute discretionary accruals have insignificant effect on dependent variable. According to the results, Size, and ROE have positive Impact on the capital structure of the listed companies in Tehran stock exchange.https://qjma.atu.ac.ir/article_4302_50545d480ac73f0354e22b5cee2158df.pdfearnings managementdiscretionary accrualscapital structurereturn on assetsdebt ratio |
| spellingShingle | M. A. Aghaei A. A. Javan M. Nazemi Ardakani E. Mousavi The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure مطالعات تجربی حسابداری مالی earnings management discretionary accruals capital structure return on assets debt ratio |
| title | The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure |
| title_full | The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure |
| title_fullStr | The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure |
| title_full_unstemmed | The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure |
| title_short | The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure |
| title_sort | impact of earnings management profitability ratios and firm size on capital structure |
| topic | earnings management discretionary accruals capital structure return on assets debt ratio |
| url | https://qjma.atu.ac.ir/article_4302_50545d480ac73f0354e22b5cee2158df.pdf |
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