THE STUDY OF EFFECT OF OFF-BALANCE SHEET FINANCING ON RETURNS OF OWNERS EQUITY THE ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE

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FARAMARZ JAVAD; POURMOOSA ALI AKBAR

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2015 | Volume:3 | Issue:12 Page(s): 13-22

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Title

THE STUDY OF EFFECT OF OFF-BALANCE SHEET FINANCING ON RETURNS OF OWNERS EQUITY THE ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

FARAMARZ JAVAD | POURMOOSA ALI AKBAR | Issue Writer Certificate

Keywords

OFF-BALANCE SHEET FINANCINGQ2

OPERATING LEASEQ2

SPECIAL PROJECT FINANCINGQ3

OUT SOURCINGQ2

Abstract

OFF-BALANCE SHEET FINANCING is a financing tool for companies to achieve the optimum combination of financing During past three decades this way of financing usually used when the companies while to acquisition of asset, those companies don’t want to represent in the balance sheet that asset and the way of financing in which it is usual trough the debts. This way of financing will improve capital structure and consequently it will change’s the risk curve.Also the OFF-BALANCE SHEET FINANCING leads to higher flexibility in financing. The research will inspect the study of the effect of OFF-BALANCE SHEET FINANCING on the owner s equity of the companies mentioned, the research used in this is comparative-descriptive analysis, and its samples include 45 companies in Tehran Stock Exchange which have been active in machines and car industries, chemical industries, mineral industries and used the activities of The off balance sheet financing (operating lease) 1387 to 1392. The results of the research show that not only OFF-BALANCE SHEET FINANCING doesn’t increase ROE and ROI owner’s equity, also decrease owner’s equity through the decrease in the ROE, ROI and owner s equity.

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APA: Copy

FARAMARZ, JAVAD, & POURMOOSA, ALI AKBAR. (2015). THE STUDY OF EFFECT OF OFF-BALANCE SHEET FINANCING ON RETURNS OF OWNERS EQUITY THE ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(12), 13-22. SID. https://sid.ir/paper/238161/en

Vancouver: Copy

FARAMARZ JAVAD, POURMOOSA ALI AKBAR. THE STUDY OF EFFECT OF OFF-BALANCE SHEET FINANCING ON RETURNS OF OWNERS EQUITY THE ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2015;3(12):13-22. Available from: https://sid.ir/paper/238161/en

IEEE: Copy

JAVAD FARAMARZ, and ALI AKBAR POURMOOSA, “THE STUDY OF EFFECT OF OFF-BALANCE SHEET FINANCING ON RETURNS OF OWNERS EQUITY THE ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 3, no. 12, pp. 13–22, 2015, [Online]. Available: https://sid.ir/paper/238161/en

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