Investigating the effect of financing cost on the reliability of financial statements of companies active in the Tehran stock exchange
- سال انتشار: 1403
- محل انتشار: مجله آنالیز غیر خطی و کاربردها، دوره: 15، شماره: 3
- کد COI اختصاصی: JR_IJNAA-15-3_028
- زبان مقاله: انگلیسی
- تعداد مشاهده: 48
نویسندگان
Department of Accounting, Faculty of Humanities, Qaemshahr Branch, Islamic Azad University, Qaemshahr , Iran
Department of Accounting, Faculty of Humanitites, Qaemshahr Branch, Islamic Azad University, Qaemshahr , Iran
Department of Accounting, Faculty of Humanitites, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran
چکیده
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 Exchangeاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.