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Azarberahman, Alireza
- Determinants of Corporate Capital Structure of Iranian Manufacturing Firms
Abstract Views :240 |
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Authors
Affiliations
1 Dept. of Commerce and Business Management, Kakatiya University, Warangal, AP, IN
2 Master of Accounting Supreme Audit Court of Iran, IR
1 Dept. of Commerce and Business Management, Kakatiya University, Warangal, AP, IN
2 Master of Accounting Supreme Audit Court of Iran, IR
Source
Asian Journal of Management, Vol 2, No 2 (2011), Pagination: 63-66Abstract
Purpose: This study present empirical evidence on the determinants of corporate capital structure of non-financial firms in Iran based on firm specific data. The paper attempts to answer the question of what determines the capital structure of non-financial firms listed in Tehran Stock Exchanges (TSE). Design/methodology/approach: For the purpose of the study the panel data analysis is done to examine the association of leverage on some specific data i.e., size, tangibility of fixed assets, profitability and growth opportunities. The study period and sample firms are five years from 2004 to 2009 and 268, respectively. Findings: we found that tangibility and profitability are the main matter in determination of capital structure of Iranian firms. The results shown that asset tangibility is significant positively correlated with leverage. Strong negative relationship also was found between profitability and leverage. The size and growth variables also are positive correlated with leverage; however, these relationships are not statistically significant.Keywords
Capital Structure, Financing Policy, Debt Financing, Leverage.- The Effect of Organizational DNA on the Use of Management Accounting Practices: Using the Structural Equation Model
Abstract Views :148 |
PDF Views:70
Authors
Affiliations
1 Assistant Professor & Head, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
2 Faculty of Accounting, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
3 Department of Industrial Enginreeing, Assrar Higher Education Institute, Mashhad, IR
4 Master of Accounting, Shandiz Institute of Higher Education, Mashhad, IR
1 Assistant Professor & Head, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
2 Faculty of Accounting, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
3 Department of Industrial Enginreeing, Assrar Higher Education Institute, Mashhad, IR
4 Master of Accounting, Shandiz Institute of Higher Education, Mashhad, IR
Source
IBMRD's Journal of Management & Research, Vol 10, No 1 (2021), Pagination: 1-12Abstract
The issue of cost management and the use of efficient and effective ways to improve financial and budgetary resources due to lack of resources, price competition, quality supply of goods and services and entry into global markets. Therefore, this field is one of the most important and challenging issues for economic enterprises, especially considering the recent economic and financial developments and crises. The statistical population of the study includes all small and medium-sized enterprises of Mashhad city (603 active enterprises) in 2019, which using the Cochran's formula, 95 CEOs, finance managers and or accountants head were randomly selected. A questionnaire was used to measure the variables and in order to test the hypotheses, the structural model method with SPSS and PLS software were used. The results showed that organizational DNA has a significant effect on the use of management accounting techniques. It was also found that all organizational DNA determinants have a significant positive effect on the use of management accounting techniques.Keywords
Management Accounting Techniques, Organizational DNA, Human Resources, Information Structure, Organizational Culture, Management Systems.- Internal Attributes of Corporate Governance and Strategic Management Accounting: An Analysis of Iranian Firms
Abstract Views :157 |
PDF Views:83
Authors
Affiliations
1 Assistant Professor, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
2 Department of Industrial Engineering, Assrar Higher Education Institute, Mashhad, IR
3 Faculty of Accounting, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
4 M.A in accounting, Shandiz Institute of Higher Education, Mashhad, IR
1 Assistant Professor, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
2 Department of Industrial Engineering, Assrar Higher Education Institute, Mashhad, IR
3 Faculty of Accounting, Accounting Department, Shandiz Institute of Higher Education, Mashhad, IR
4 M.A in accounting, Shandiz Institute of Higher Education, Mashhad, IR