Volume 10, Issue 3, March 2015, Pages 923–931
Accounting, Economics and Financial Management Conference (AEFMC 2014), Iran 26-27 October 2014
Mohammad Reza Asgari1, Ali Asghar Shaban Pour2, Reza Ataei Zadeh3, and Samaneh Pahlavan4
1 Department of Accounting, Yadegar-e-Imam Khomeini (RAH) SHAHRE-REY Branch, Islamic Azad University, Tehran, Iran
2 Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Young Researchers and Elite Club, Ardabil Branch, Islamic Azad University, Ardabil, Iran
4 Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
Original language: English
Copyright © 2015 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
purpose of this research is to investigate the relationship between firms growth opportunities and firm size on changes ratio in retained earnings of listed companies in Tehran Stock Exchange. This study is a literature study and analysis - scientific, and is based on the analysis of panel data (panel data). In this study, the financial data of 101 companies listed in Tehran Stock Exchange during the period 2006 to 2011, has been reviewed (606 companies - the Year). To analyze the results of research, software Spss20, Eviews7, Minitab16 are used. in connection with the first hypothesis of research, we find that there is an inverse and significant relationship between company's growth opportunities and changes ratio in retained earnings ratio of companies. Finally, results of research in connection with the second hypotheses confirmation suggest that is a direct and significant relationship between firm size and with changes ratio in retained earnings of companies.
Author Keywords: Capital structure, The Company's Growth Opportunities, Changes Ratio of Retained Earnings, Firm Size, Panel Data.
Accounting, Economics and Financial Management Conference (AEFMC 2014), Iran 26-27 October 2014
Mohammad Reza Asgari1, Ali Asghar Shaban Pour2, Reza Ataei Zadeh3, and Samaneh Pahlavan4
1 Department of Accounting, Yadegar-e-Imam Khomeini (RAH) SHAHRE-REY Branch, Islamic Azad University, Tehran, Iran
2 Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Young Researchers and Elite Club, Ardabil Branch, Islamic Azad University, Ardabil, Iran
4 Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
Original language: English
Copyright © 2015 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
purpose of this research is to investigate the relationship between firms growth opportunities and firm size on changes ratio in retained earnings of listed companies in Tehran Stock Exchange. This study is a literature study and analysis - scientific, and is based on the analysis of panel data (panel data). In this study, the financial data of 101 companies listed in Tehran Stock Exchange during the period 2006 to 2011, has been reviewed (606 companies - the Year). To analyze the results of research, software Spss20, Eviews7, Minitab16 are used. in connection with the first hypothesis of research, we find that there is an inverse and significant relationship between company's growth opportunities and changes ratio in retained earnings ratio of companies. Finally, results of research in connection with the second hypotheses confirmation suggest that is a direct and significant relationship between firm size and with changes ratio in retained earnings of companies.
Author Keywords: Capital structure, The Company's Growth Opportunities, Changes Ratio of Retained Earnings, Firm Size, Panel Data.
How to Cite this Article
Mohammad Reza Asgari, Ali Asghar Shaban Pour, Reza Ataei Zadeh, and Samaneh Pahlavan, “The relationship between firm's growth opportunities and firm size on changes ratio in retained earnings of listed companies in Tehran Stock Exchange,” International Journal of Innovation and Applied Studies, vol. 10, no. 3, pp. 923–931, March 2015.
