نتایج جستجو برای: debt-equity ratio

تعداد نتایج: 540414  

Journal: :international journal of finance and managerial accounting 0
sahar sepasi faculty of management & economics tarbiat modares university, tehran, iran

this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

Implementation credit rating for Corporates is influenced by Different circum-stances, systems, processes, and cultures in each country. In this study, we pro-posed a Factor analysis modified approach for determine important factors on real data set of 123 accepted corporate in Tehran Securities Exchange for the years 2009-2017 of diverse range of 52 variable. We estimated the priority score fo...

Journal: :international journal of finance and managerial accounting 0
hashem nikoomaram professor of finance & accounting islamic azad university, science & research branch tehran, iran farhad arabahmadi faculty member of accounting, shahrood university of technology shahrood, iran aliasghar arabahmadi phd student of accounting, islamic azad university, science & research branch tehran, iran corresponding author

this paper analyzes the relationship between capital structure and earning management. for analysing we used 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of manageme...

2007
Peter M. DeMarzo Michael J. Fishman

We develop an agency model of financial contracting. We derive long-term debt, a line of credit, and equity as optimal securities, capturing the debt coupon and maturity; the interest rate and limits on the credit line; inside versus outside equity; dividend policy; and capital structure dynamics. The optimal debt-equity ratio is history dependent, but debt and credit line terms are independent...

2017
Nicholas Lyle Nicholas A. Lyle

Debt/Equity Ratios and Asset Pricing Analysis

Journal: :Owner (Riset dan Jurnal Akuntansi) 2020

Journal: :international journal of finance, accounting and economics studies 0

this paper analyzes the relationship between capital structure and earning management. for analyzing we use 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of managemen...

2016
Peter DeMarzo Zhiguo He

We analyze equilibrium leverage dynamics in a dynamic tradeoff model when the firm is unable to commit to a leverage policy ex ante. We develop a methodology to characterize equilibrium equity and debt prices in a general jump-diffusion framework, and apply our approach to the standard Leland (1998) setting. Absent commitment, the leverage ratchet effect (Admati et al. 2015) causes firms to tak...

2007

We investigate the effects of manager characteristics on capital structure. We first develop a dynamic structural model that incorporates managerial discretion in effort and financing, as well as agency conflicts between managers and outside investors. We derive the manager’s dynamic contract and implement it through financial securities. This leads to a dynamic capital structure for the firm c...

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