نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری و مدیریت مالی، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد بندرعباس، بندرعباس، ایران.
2 دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی واحد بین الملل کیش، کیش، ایران.
3 استادیار گروه حسابداری، دانشکده حسابداری، دانشگاه آزاد اسلامی واحد تهران جنوب، تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In previous studies, the existence of negative equity in companies has received less attention. because these companies are in a relatively small category in terms of capital markets. Therefore, the present study aimed to study the role of collateral value of assets and the characteristics of intangible assets in creating a negative value of equity. The method of this research is descriptive and correlational based on composite data and the statistical population includes companies listed on the Tehran Stock Exchange in the period of 2009 to 2018. Using the elimination screening sampling method, 108 companies were selected as a sample. Data analysis was performed using fixed effects hybrid data regression (Panel) and Eviews 9 software and the results showed that underestimation of collateral value of assets and intangible assets play a significant role in the probability of becoming Companies with negative equity do not have. Also, the liquidity and quality of intangible assets do not increase the likelihood of becoming a company with negative equity, but working capital management and operating cash flows between companies with negative equity and companies with positive equity are significantly different.
کلیدواژهها [English]