Investigating the relationship between disclosure quality and capital structure on financial success

Autor:	Ali Fadaei, Ali Esmailzadeh Maghari
Jazyk:	angličtina
Rok vydání:	2014
Předmět:	Disclosure quality Capital structure Iran Khodro Business records management HF5735-5746
Zdroj:	Management Science Letters, Vol 4, Iss 11, Pp 2357-2362 (2014)
Druh dokumentu:	article
ISSN:	1923-2934 1923-9343
DOI:	10.5267/j.msl.2014.10.015
Popis:	This paper presents an empirical investigation to study the effects of disclosure quality on capital structure in an Iranian Auto industry. The proposed study considers the financial information of the biggest Iranian automaker named Iran Khodro. The study gathers the necessary information from 18 Iran Khodor firms whose shares where accepted on Tehran Stock Exchange over the period 2008-2011. Using some statistical tests, the study has concluded that while there was not any meaningful relationship between disclosure quality and capital structure, market disclosure could influence positively on return on assets as well as return on equities.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/c6ff611bb1d440f188a3d6abac50dc8b Zobrazit plný text záznamu View record in DOAJ