نویسندگان
1 استادیار حسابداری دانشگاه شیراز، ایران
2 دانشجوی دکتری حسابداری دانشگاه علامه طباطبائی، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Current article attempt to investigate the effects of capital structure and its change on the kind and amount of achieving in seven financial strategies. For this purpose we test 2394 firm-year of the accepted companies in the Tehran Stock Exchange between years of 1377 until 1387. For testing the hypotheses, kolmogrov-smirnov, spearman's correlation coefficient and logistic regression in backward elimination mode were employed. Results show that companies which different in kind and amount of achieving financial strategies had different capital structures and differently change their capital structures. In addition findings reveal significant relationship between kind and amount achieving financial strategies and capital structure components and its kind and amount change in them, but it was differ in different financial strategies. Lastly, with using data of capital structure and its change can obtain well models that predict kind and amount of achieving financial strategies.
کلیدواژهها [English]
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