THE IMPACT OF CORPORATE GOVERNANCE MECHANISMS ON THE DEBT ABSORPTION MAGNITUDE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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HASSAS YEGANEH Y.; SHEYKHY K.; DARGAHI E.; PARCHINI PARCHIN S.M.

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Journal: Financial Accounting Research Year:2015 | Volume:7 | Issue:3 (25) Page(s): 1-16

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Information Journal Paper

Title

THE IMPACT OF CORPORATE GOVERNANCE MECHANISMS ON THE DEBT ABSORPTION MAGNITUDE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

HASSAS YEGANEH Y. | SHEYKHY K. | DARGAHI E. | PARCHINI PARCHIN S.M. | Issue Writer Certificate

Keywords

OWNERSHIP CENTRALIZATIONQ2

INSTITUTIONAL OWNERSHIPQ2

DIRECTOR BOARD SIZEQ2

DIRECTOR BOARD INDEPENDENCEQ2

DEBT ABSORPTION MAGNITUDEQ2

Abstract

The aim of this research is to investigate the relationship between the corporate governance mechanisms and the DEBT ABSORPTION MAGNITUDE of listed companies in Tehran Stock Exchange. In this study, the corporate governance mechanisms include OWNERSHIP CENTRALIZATION, INSTITUTIONAL OWNERSHIP, DIRECTOR BOARD SIZE, and DIRECTOR BOARD INDEPENDENCE. The liabilities to assets ratio is used to measure DEBT ABSORPTION MAGNITUDE, and also, company’s size, growth opportunity, profitability, liquidity, and tangible assets ratios as control variables. As the research sample, 120 companies are investigated during 2007-2012. The panel regression analysis (with fixed effect) is incorporated to test the hypotheses. The findings indicate that none of the corporate governance mechanisms have an impact on financial leverage. Also, the results show that the profitability, the liquidity and tangible assets ratio have a negative and significant impact on the DEBT ABSORPTION MAGNITUDE. However, the size of company and the growth opportunity have a direct impact factor on the DEBT ABSORPTION MAGNITUDE.

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APA: Copy

HASSAS YEGANEH, Y., SHEYKHY, K., DARGAHI, E., & PARCHINI PARCHIN, S.M.. (2015). THE IMPACT OF CORPORATE GOVERNANCE MECHANISMS ON THE DEBT ABSORPTION MAGNITUDE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 7(3 (25) ), 1-16. SID. https://sid.ir/paper/155156/en

Vancouver: Copy

HASSAS YEGANEH Y., SHEYKHY K., DARGAHI E., PARCHINI PARCHIN S.M.. THE IMPACT OF CORPORATE GOVERNANCE MECHANISMS ON THE DEBT ABSORPTION MAGNITUDE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2015;7(3 (25) ):1-16. Available from: https://sid.ir/paper/155156/en

IEEE: Copy

Y. HASSAS YEGANEH, K. SHEYKHY, E. DARGAHI, and S.M. PARCHINI PARCHIN, “THE IMPACT OF CORPORATE GOVERNANCE MECHANISMS ON THE DEBT ABSORPTION MAGNITUDE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 7, no. 3 (25) , pp. 1–16, 2015, [Online]. Available: https://sid.ir/paper/155156/en

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