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مقالات فارسیISIکنفرانسهاژورنالها

Investigating the effect of financing cost on the reliability of financial statements of companies active in the Tehran stock exchange

محل انتشار: مجله آنالیز غیر خطی و کاربردها، دوره: 15، شماره: 3
سال انتشار: 1403
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 38

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استخراج به نرم افزارهای پژوهشی:

لینک ثابت به این مقاله:
https://civilica.com/doc/1932272

شناسه ملی سند علمی:

JR_IJNAA-15-3_028

تاریخ نمایه سازی: 17 اسفند 1402

چکیده مقاله:

The reliability of financial statements plays an important role in increasing the profit of a company; therefore, the purpose of this study was to investigate the effect of financing costs on the reliability of financial statements of companies active on the Tehran Stock Exchange. The statistical population of this descriptive-correlation study included all the companies accepted and active in the Tehran Stock Exchange from the years ۲۰۱۵ to ۲۰۱۹, and the data of the financial statements of ۱۱۹ active companies during this time period were analyzed using regression models. The results showed that the cost of financing had an inverse and significant effect on the reliability of the companies financial statements. Therefore, taking advantage of the reliable structure of financial statements for financing can be one of the goals of companies in order to increase profits.

کلیدواژه ها:

Financing Cost ، financial statements ، Stock Exchange

نویسندگان

Najme Habib

Department of Accounting, Faculty of Humanities, Qaemshahr Branch, Islamic Azad University, Qaemshahr , Iran

Mohammad Mehdi Abbasian

Department of Accounting, Faculty of Humanitites, Qaemshahr Branch, Islamic Azad University, Qaemshahr , Iran

Abbas Alipour Aghajan

Department of Accounting, Faculty of Humanitites, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran

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