نویسندگان
1 عضو هیئت علمی دانشگاه ولایت
2 دانشجوی دکتری حسابداری دانشگاه شیراز
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Decisions on capital structure, one of the most difficult and challenging issues facing companies, but also the most critical decisions about the continued survival of the company. This study the relationship between capital structure and rate of return on assets and return on equity of listed companies in Tehran Stock Exchange, Through the analysis of data from 193 companies for the period of six years (2006-2011) has been studied.The results indicate that rate of return on assets (ROA) have significant negative relationship with capital structure (short-term debt to total assets, long-term debt to total assets and total debt to total assets), as independent variable. This means that in normal conditions, the choice of capital structure, rate of return on assets of listed companies in Tehran Stock Exchange is effective. Companies with a higher rate of return on assets less debt in their capital structure are used. But, the results show capital structure (the short-term debt to total assets, long-term debt to total assets and total debt to total assets) has no significant relationship with rate of return on equity.
کلیدواژهها [English]
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