INVESTIGATING THE IMPACT OF OWNERSHIP STRUCTURE ON THE DEBT STRUCTURE EVIDENCE OF BANKING INDUSTRY IN IRAN

  • سال انتشار: 1394
  • محل انتشار: کنفرانس بین المللی پژوهشهای نوین در مدیریت، اقتصاد وحسابداری
  • کد COI اختصاصی: MRMEA01_434
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 643
دانلود فایل این مقاله

نویسندگان

Mohammad Khodaei Valahzaghard

Assist. Prof. & Faculty Member, Department of Accounting, College of Management and Social Sciences, North Tehran Branch, Islamic Azad University, Tehran, Iran

Fatemeh Ghaemi

MSc. Department of Accounting, College of Management and Social Sciences, North Tehran Branch, Islamic Azad University, Tehran, Iran

چکیده

Debt structure has a main role in evaluating financial institutions in capital markets. This paper presents an empirical investigation to study the effects of ownership on debt structure of banking industry. Debt structure presents by three variables debt to banks, current deposits and long term deposits, while two variables institutional owners and ownership concentration presents ownership structure. The population of this study considers the information of 12 Iranian private banks overthe period 2005-2012. We use panel regression to analyze obtained data. According to the results there is a negative meaningful relationbetween ownership concentration and debt to banks. The results also confirm that there is a negative but not meaningful relation between ownership concentration and current deposits. They also confirm that there is positive but not meaningful relation between ownershipconcentration and long term deposits. Also there was negative but not meaningful relation between institutional owners and debt to banks, long term deposits and current deposits.

کلیدواژه ها

ownership structure, debt structure, institutional owner, ownership concentration

مقالات مرتبط جدید

اطلاعات 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.