TY  - JOUR
T1  - The Effect of Accounting Variables And Firm-Specific Factors on
Capital Structure: The Accepted Companies in Tehran Stock Exchange
AU - Ali, Zabihi AU - Abbas, Ramezanzadeh Zeidi 
JO  - International Business Management
VL  - 10
IS  - 17
SP  - 4059
EP  - 4068
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.4059.4068
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.4059.4068
KW  - Accounting variables
KW  -TSE (Tehran Stock Exchange)
KW  -firm-specific factors
KW  -capital structure
KW  -leverage
AB  - The purpose of this study is to investigate the effect of accounting variables and firm-specific factors
on capital structure accepted companies in Tehran Stock Exchange (TSE) during the years of 2009-2013. For
this purpose, the systematic elimination method was used and 142 companies have been selected as sample.
This type of research is descriptive-correlation and in this study, panel data is used. For testing hypotheses,
we have used multivariate regression model and for selecting the most appropriate model among panel data,
we have used Chow and Hausman test. The results show that there is a significant positive relationship
between the size, dividend payout ratio and earnings volatility and capital structure of accepted companies in
TSE and there is a significant negative relationship between profitability, age, growth opportunities, tangible
assets and liquidity and capital structure the accepted companies in TSE. But, there is no significant
relationship between the non-debt tax shield and capital structure of the accepted companies in TSE.
ER  -