The Effect of Financing Methods on the Profitability Level of Food Industry Companies Quoted in Tehran Stock Exchange
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2014, Vol 4, Issue 3
Abstract
The purpose of this research is to study the effect of financing methods on profitability level of food industry companies quoted in Tehran stock exchange. Time period of this research is 2007-2011, and a number of 37 food industry companies were chosen as sample. Regression analysis and Pearson`s correlation have been used in SPSS 16 software, in order to test the research assumptions. In this research, dividend revenue has been considered as dependent variable, and financing methods in three dimensions (retained earnings, long-term loan, and short-term loan) have been considered as independent variables. The research findings indicate that using loan (long-term loan and short-term loan) leads to increase in dividend revenue in food industry. While, using retained earnings in financing, has no effect on dividend revenue on mentioned industry.
Authors and Affiliations
Jamshid Jafari Darabjerdi, Tahereh Kakoo Joybary
Financial Deepening of Insurance and Economic Growth in Kenya
The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs
Income Smoothing Behavior at the Times of Political Crises
This study aimed to investigate the effect of political crises on income smoothing behavior in non-financial firms listed on Amman Stock Exchange (ASE) during the period 2006-2015. Chi-Square, Correlation and Logistic Re...
Effects of Emotion Recognition and Alexithymia on Motivation to Lead: Evidence from Turkey
Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions
This paper analyzes the International Accounting Standards Board (IASB) Agenda for the period 2012-2015 from two points of views. The first one includes a detailed quantitative and qualitative analyze of the respondents...