بررسی تاثیر اهرم مالی پایین‌تر بر رابطه بین کیفیت سود و سیاستهای تامین مالی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
محورهای موضوعی : حسابداریسعید جبارزاده کنگرلویی 1 , میرجواد سیدنژاد 2 , ناصر جلالی مرند 3
1 - دانشگاه آزاد اسلامی واحد ارومیه ،گروه حسابداری،ارومیه،ایران
2 - حسابداری،علوم انسانی،دانشگاه آزاد،جلفا،ایران
3 - دانشگاه آزاد اسلامی واحد مرند، گروه حسابداری، مرند، ایران
کلید واژه: کیفیت سود, اهرم مالی, سیاستهای تأمین مالی,
چکیده مقاله :
یکی از مهم‌ترین تصمیمات پیش روی مدیران واحد تجاری تصمیمات مربوط به تامین مالی است. تامین مالی یکی از اجزاء ضروری عملیات هر واحد تجاری می‌باشد. اتخاذ سیاستهای تامین مالی توسط مدیران، نقش بسزایی در کنترل ریسک و ایجاد ثروت برای سهامداران دارد. با این حال شناخت عوامل موثر بر تصمیمات تامین مالی مدیران از اهمیت بیشتری برخوردار است. هدف این پژوهش بررسی تاثیراهرم مالی پایین‌تر بر رابطه بین کیفیت سود وسیاست‌های تأمین مالی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران طی سالهای 1388 تا 1393 می‌باشد روش تحقیق توصیفی همبستگی بوده و از رگرسیون چند متغیره برای آزمون فرضیه استفاده شده است. یافته‌ها نشان می‌دهد که اهرم مالی پایین تربر رابطه بین کیفیت سود و تأمین مالی از طریق انتشار سهام عادی و تأمین مالی از طریق منابع داخلی تاثیر ندارد ولی بر رابطه بین کیفیت سود و تأمین مالی از طریق بدهی تاثیر منفی و معناداری دارد.
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