DETERMINANTS OF CAPITAL STRUCTURE IN IRANIAN SMES FIRMS

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AGHAEE MOHAMMAD ALI; AHMADIAN VAHID; JAHAZ ATASHI AKBAR

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:6 | Issue:22 Page(s): 175-212

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Title

DETERMINANTS OF CAPITAL STRUCTURE IN IRANIAN SMES FIRMS

Author(s)

AGHAEE MOHAMMAD ALI | AHMADIAN VAHID | JAHAZ ATASHI AKBAR | Issue Writer Certificate

Keywords

SMALL AND MEDIUM ENTERPRISE(SME)Q2

CAPITAL STRUCTUREQ2

PROFITABILITYQ2

FIRM GROWTHQ2

THE EFFECTIVE TAX RATEQ2

Abstract

Previous studies suggest that CAPITAL STRUCTURE plays a pivotal role in investment decisions. It is argued Compared to LSEs, that Small and Medium-Sized Enterprises(SMEs), in Iran face difficulty in Financing and obtaining bank loans, due to “size discrimination” and “ownership discrimination”. This study tests separately the determinants of Small and Medium Enterprise(SME) CAPITAL STRUCTURE for the firms listed in Tehran stock exchange. Applying panel data analysis, our results obtained from small companies indicated a significant relationship between the PROFITABILITY, growth and size of the company as the independent variable and the ratio of total debt as the dependent variable. Also in Iranian medium firms, there is a significant relationship between the PROFITABILITY, ratio of fixed tangible assets and size of the company with debts of the company.

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APA: Copy

AGHAEE, MOHAMMAD ALI, AHMADIAN, VAHID, & JAHAZ ATASHI, AKBAR. (2014). DETERMINANTS OF CAPITAL STRUCTURE IN IRANIAN SMES FIRMS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(22), 175-212. SID. https://sid.ir/paper/198176/en

Vancouver: Copy

AGHAEE MOHAMMAD ALI, AHMADIAN VAHID, JAHAZ ATASHI AKBAR. DETERMINANTS OF CAPITAL STRUCTURE IN IRANIAN SMES FIRMS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;6(22):175-212. Available from: https://sid.ir/paper/198176/en

IEEE: Copy

MOHAMMAD ALI AGHAEE, VAHID AHMADIAN, and AKBAR JAHAZ ATASHI, “DETERMINANTS OF CAPITAL STRUCTURE IN IRANIAN SMES FIRMS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 22, pp. 175–212, 2014, [Online]. Available: https://sid.ir/paper/198176/en

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