نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار و عضو هیئت علمی دانشگاه آزاد اسلامی واحد اراک
2 دانشجوی کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی واحد اراک (مسئول مکاتبات)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Purpose- This research is based on empirical tests of impact o financial constraints on the intensity of cost stickiness. In addition, it checks the effect of Financial Leverage, firm scale, the profit quality and profitability ratios on the impact of off-balance sheet financing and financial constraints on the severity of costs stickiness. costs stickiness Means Than the increase in cost of sales decreased less than the increase in sales. In this study, the data of 67 companies listed in Tehran Stock Exchange have been used in order to perform the analyses during years 1385 to 1390 To test the hypotheses using data from multiple combination is used. Empirical evidence indicate adherence behavior and the impact of financing costs and financial constraints on the adhesion strength. indicate a strong positive relationship between costs on off-balance sheet financing and financial constraints in all companies studied regardless of the type of industry
کلیدواژهها [English]