A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio

The purpose of this paper is a study on the effect of cash flows on the gap between actual and optimal financial leverage ratio companies listed in Tehran Stock Exchange. In this regard, we try to help with advanced econometric techniques such as partial adjustment model on panel data and Generalize...

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Bibliographic Details
Main Authors: Mohammad Osoolian, Elham Bagheri
Format: Article
Language:fas
Published: University of Tehran 2016-11-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_59778_69f947ca2c913f0682ef6ae5dfe33078.pdf