مطالب مرتبط با کلیدواژه

Debt


۱.

Presenting a model of the relationship between monetary policies, capital structure and banks' risk-taking(مقاله علمی وزارت علوم)

کلیدواژه‌ها: monetary policies Legal Reserve Rate Capital Structure Debt Risk-Taking

حوزه‌های تخصصی:
تعداد بازدید : ۳۵۶ تعداد دانلود : ۲۷۳
The main objective of this study is to investigate the relationship between monetary policies, capital structure and risk-taking of listed banks in Tehran Stock Exchange. In this study, to measure the monetary policies, the indicator of legal reserve rate have been used. The sample consists of 21 banks listed in Tehran Stock Exchange in the period from 2012 to 2018. In this study, the data were extracted from the Rahavard Novin 3 software and then classified by Excel software, and after calculating the variables, finally, through Eviews10 software, the multivariable regression model and panel data was used to test the hypotheses. The results showed that there is significant negative relationship between monetary policies and banks' risk-taking with in 95% confidence level. In addition, other findings indicated existence of a significant positive relationship between monetary policies and bank capital structure. However, the research results show that there is no significant relationship between bank capital structure and banks' risk-taking.
۲.

The Impact of Debt, Taxation and Financial Crisis on Earnings Management(مقاله پژوهشی دانشگاه آزاد)

کلیدواژه‌ها: Debt financial crisis Profit Management Taxation Financial Statement Frau

حوزه‌های تخصصی:
تعداد بازدید : ۹ تعداد دانلود : ۱۰
Objectives: The present study aims to investigate the impact of debt, taxation and financial crisis on earnings management . Design/methodology/approach: This research is applied and from the methodological dimension is causal correlation. The statistical population of this study was all companies listed in Tehran Stock Exchange and using systematic deletion sampling method, 138 companies were selected as the sample and were studied during the 8-year period between 2015 and 2022. Results: Four hypotheses were proposed for the present study. The results of testing the research hypotheses showed that financial crisis and corporate tax had a direct impact on the company's earnings management, but debt did not affect the company's earnings management. Originality/value: The current research provided evidence that dealing with the financial crisis and paying taxes are the main factors in increasing earnings management in companies.