نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار، عضو هیات علمی دانشگاه آزاد اسلامی، واحد تهران مرکزی (نویسنده مسئول)
2 کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This article tries to show what is the effect of company’s position in its life cycle on the relationship between expose quality and structure of fund, having done statistical analysis with panel data method on provided population. The used population in this research includes 189 companies at the period of 1387-1391 which are active in Tehran stock exchange. Using software tools, Eviews and SPSS, after the examination of presented hypo the sizes, it is showed that in both of stages, growth and wane, from life cycle of a company there is a significant relationship between expose quality of billing information of a company and its structure of fund, while such a relationship is not seen in the maturity stage.
کلیدواژهها [English]