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The role of investment in the facilities of companies listed on the Tehran Stock Exchange
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Mohammadtaghi Kabiri1   |
| 1- Assistant Professor of Accounting, Lorestan University |
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Abstract: (3735 Views) |
Investing in facilities in the emerging and emerging market of our country can have positive effects on financing through banking facilities for small and large companies. The purpose of this study was to evaluate the role of investment in the facilities of companies listed on the Tehran Stock Exchange. The present study is applied in terms of purpose and is based on the design of post-event studies. In this study, 117 companies active and accepted in the Tehran Stock Exchange during the years 1390 to 1397 were examined. The research hypotheses were tested using multiple linear regression with a combined data model. Analyzes showed that investment in bank facilities had a positive effect on all four dependent variables of research, namely facility costs, credit facility size, quality of accounting information based on optional commitment items, and the performance of the company based on the Q-tobin standard.
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| Keywords: Facility investment, facility cost, credit facility size, accounting information quality, company performance |
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Full-Text [PDF 748 kb]
(553 Downloads)
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Article type: Promotional |
Subject:
Special
Received: 2020/07/7 | Accepted: 2021/02/22 | Published: 2021/02/28
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