Relationships between managers financing attitude and their financing policies
سال انتشار: 1403
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 82
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شناسه ملی سند علمی:
JR_IJNAA-15-2_018
تاریخ نمایه سازی: 14 بهمن 1402
چکیده مقاله:
Financing decisions and capital structure are very important for companies and are influenced by several factors. This study aims to examine the relationship between managers' financing attitudes (internal or external) and their financing policies. In this examination, the survey population consists of companies listed on Tehran Stock Exchange whose CEO or financial manager (at least one) was unchanged between ۲۰۱۹ and ۲۰۲۱. Redman et al.'s (۲۰۰۲) questionnaire was applied to determine the attitude toward financing. Financing policies used by the managers were collected by referring to the audited financial statements of the companies. Totally, ۵۱ usable answers were received from the respondents. The research hypotheses were dragging using a multivariate regression equation model in the form of panel data. The results show a significant relationship between the financing methods through retained earnings and debt with the attitudes toward financing from the place of retained earnings and debt. In contrast, the financing tendency through debt has no significant relationship with the policy of financing the stock issue through the issuance of shares.
کلیدواژه ها:
نویسندگان
Ali Beidaghi
Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
Mohammadreza Vatanparast
Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
Mehrdad Sadr Ara
Faculty of Literature and Human Sciences, Guilan University, Guilan, Iran
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