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Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   summer 2017 , Volume 24 , Number 2 ; Page(s) 197 To 220.
 
Paper: 

Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange

 
 
Author(s):  DIDAR HAMZEH*, Beiki Khadijeh
 
* Faculty of Economic and Management, Urmia University, Urmia, Iran
 
Abstract: 
Since the composition of the capital structure and corporate governance is one of the factors that can maximize corporates' value and contributes to their survival in today's competitive condition, the main objective of this study is to review the effect of capital structure on additional return with the effect of corporate governance quality as moderating variable at the Tehran Stock Exchange listed companies. To achieve this goal, the data of 103 companies during the financial periods from 2003 to 2014 is used. The results show that capital structure has a positive and significant effect on additional return and has a negative and significant effect on corporate governance quality. But between corporate governance quality and additional return no significant relationship was found. Corporate governance quality has not moderating effect on relationship between capital structure and additional return.
 
Keyword(s): Additional return,Capital structure,Corporate governance quality,Level of debt,Moderate variable
 
 
References: 
  • ندارد
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Cite:
APA: Copy

DIDAR, H., & Beiki, K. (2017). Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 24(2 ), 197-220. https://www.sid.ir/en/journal/ViewPaper.aspx?id=654912



Vancouver: Copy

DIDAR HAMZEH, Beiki Khadijeh. Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange. THE IRANIAN ACCOUNTING AND AUDITING REVIEW. 2017 [cited 2021April19];24(2 ):197-220. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=654912



IEEE: Copy

DIDAR, H., Beiki, K., 2017. Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, [online] 24(2 ), pp.197-220. Available: <https://www.sid.ir/en/journal/ViewPaper.aspx?id=654912>.



 
 
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