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Paper Information

Journal:   JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING   2016 , Volume 1 , Number 1; Page(s) 1 To 8.
 
Paper: 

INVESTIGATION OF OPERATING LIABILITY LEVERAGE ON FUTURE RETURN OF STOCKHOLDERS’ RIGHTS IN COMPANIES ACCREDITED BY TEHRAN STOCKS EXCHANGE

 
 
Author(s):  TOOTIAN ESFAHANI SEDIGHEH, YASUR MAHDI*
 
* COLLEGE OF HUMANITIES, TEHRAN NORTH BRANCH, ISLAMIC AZAD UNIVERSITY, TEHRAN, IRAN
 
Abstract: 

Companies provide their investment expenses and their own operation through financing from a different sources. Selection of the best method of financing is the responsibility of financial managers. This can be done through liabilities or distribution of stocks. In the present study, operational liabilities as a crucial means of financing were investigated in terms of their future return in 110 stockholder companies confirmed by Tehran Stock Exchange during 2008 to 2013. Methodology was a descriptive one based on regression analysis through compound data. Findings showed that there was significant relationship between operating liability leverage, Contractual Operating liability leverage and future return of companies’ stockholders. Further, overall lever leads to a balance between lever of operational liability and future return of shareholders. Besides filling the gap in this field, implications of the study would be efficient for managers and investors too.

 
Keyword(s): OPERATING LABILITY LEVERAGE, STOCK EXCHANGE, FUTURE RETURN OF SHAREHOLDERS
 
 
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APA: Copy

TOOTIAN ESFAHANI, S., & YASUR, M. (2016). INVESTIGATION OF OPERATING LIABILITY LEVERAGE ON FUTURE RETURN OF STOCKHOLDERS’ RIGHTS IN COMPANIES ACCREDITED BY TEHRAN STOCKS EXCHANGE. JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING, 1(1), 1-8. https://www.sid.ir/en/journal/ViewPaper.aspx?id=510619



Vancouver: Copy

TOOTIAN ESFAHANI SEDIGHEH, YASUR MAHDI. INVESTIGATION OF OPERATING LIABILITY LEVERAGE ON FUTURE RETURN OF STOCKHOLDERS’ RIGHTS IN COMPANIES ACCREDITED BY TEHRAN STOCKS EXCHANGE. JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING. 2016 [cited 2021July30];1(1):1-8. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=510619



IEEE: Copy

TOOTIAN ESFAHANI, S., YASUR, M., 2016. INVESTIGATION OF OPERATING LIABILITY LEVERAGE ON FUTURE RETURN OF STOCKHOLDERS’ RIGHTS IN COMPANIES ACCREDITED BY TEHRAN STOCKS EXCHANGE. JOURNAL OF ADVANCED RESEARCH IN ACCOUNTING AND AUDITING, [online] 1(1), pp.1-8. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=510619.



 
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