سال انتشار: ۱۳۹۳

محل انتشار: کنفرانس بین المللی اقتصاد، حسابداری، مدیریت و علوم اجتماعی

تعداد صفحات: ۱۱

نویسنده(ها):

Siavash Eftekharifar – MA,Department of Accounting , College of Accounting , Borujerd Branch, Islamic Azad university , Borujerd , Iran
Sepideh Sheikh Hasani – MA,Audit Organization,Tehran,Iran

چکیده:

The main purpose of this article is studying the relationship between the agency expenditure and the capital structure in the companies of the automobile and automotive parts group in Tehran Stock Exchange in time interval of 2009-2012. So, among the above mentioned companies, 14 ones were selected as qualified sample, and the research hypothesis was tested by using the statistical method and Pierson correlation coefficient. The results suggest a meaningful relationship between the agency expenditure and the capital structure in the companies of the automobile and automotive parts group in Tehran Stock Exchange.