رابطه مشارکت در کاهش فقر با هزینه حقوق صاحبان سهام و هزینه بدهی
زهره حاجیها
1
(
Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
)
محمدحسین فلاح زواره
2
(
دانشجو دکتری ، گروه حسابداری، واحد بین المللی کیش دانشگاه ازاد اسلامی، جزیره کیش، ایران
)
کلید واژه: مشارکت در کاهش فقر از سوی شرکتها با هزینه حقوق صاحبان سهام , هزینه بدهی , حقوق صاحبان سهام,
چکیده مقاله :
ریشه کنی فقر اولویت برنامه توسعه پایدار سازمان ملل متحد، بانک جهانی و همچنین بسیاری از دولت ها در سراسر جهان است. شرکت های پذیرفته شده در بورس تهران نقش اساسی در کمک به کمپین کاهش فقر در کشور ایفا می کنند. هدف این است که بررسی گردد آیا کاهش فقر توسط شرکت ها هزینه های تامین مالی آنها را شکل می دهد یا خیر. در این پژوهش، رابطه مشارکت در کاهش فقر با هزینه حقوق صاحبان سهام و هزینه بدهی برای دوره 1396 الی 1401 صورت گرفت نمونه آماری مورد بررسی در این تحقیق شامل 102 شرکت پذیرفته شده در بورس تهران می باشد که در مجموع 612 مشاهده برای دوره پژوهش استفاده شد. روش آماری مورد استفاده در این پژوهش روش رگرسیون چند متغیره به شیوه پانل دیتا است. نتایج این پژوهش نشان می دهد که بین مشارکت در کاهش فقر از سوی شرکتها با هزینه حقوق صاحبان سهام و بین مشارکت در کاهش فقر از سوی شرکتها با هزینه بدهی رابطه معنی داری به صورت معکوس وجود دارد.
چکیده انگلیسی :
Poverty eradication is a priority of the United Nations Sustainable Development Program, the World Bank, as well as many governments around the world. The companies admitted to the Tehran Stock Exchange play an essential role in helping the campaign to reduce poverty in the country. The aim is to investigate whether poverty alleviation by companies shapes their financing costs or not. In this research, the relationship between participation in poverty reduction with equity cost and debt cost was made for the period 1396 to 1401. The statistical sample examined in this research includes 102 companies admitted to the Tehran Stock Exchange, with a total of 612 observations for the research period. became. The statistical method used in this research is the multivariate regression method using the panel data method. The results of this research show that there is a significant inverse relationship between participation in poverty reduction by companies with the cost of equity and between participation in poverty reduction by companies with the cost of debt
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