1
Master student of accounting, Islamic Azad University, Bonab Branch, Bonab, Iran
2
Assistant Professor of Accounting, Faculty Member of Islamic Azad University, Bonab Branch, Bonab, Iran
Abstract
The restructuring strategies that companies choose are very important in overcoming financial distress. Companies try to get out of the crisis and survive by choosing the best strategy; Because in this situation, companies are under pressure from shareholders and creditors and must take corrective action as soon as possible to strengthen the value created for shareholders. The main purpose of this study is to investigate the role of restructuring strategies in the value created by shareholders in member companies of the Tehran Stock Exchange. The study population of member companies of Tehran Stock Exchange with respect to special restrictions, from which a sample of 99 companies active in the Tehran Stock Exchange was selected. The time domain of the research includes an eight-year period based on the financial statements of the studied companies during the years 2012 to 2018 and to test the hypotheses, multivariate linear regression method was used using EVIEWS software version 9. The results showed that net equity, dividends and cost-to-sales ratio all play a role in shareholder value.
rangbar mohamadi bonab,B. and abdi,R. (2021). Investigating the role of restructuring strategies in the value created for shareholders of companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 3(35), 148-170.
MLA
rangbar mohamadi bonab,B. , and abdi,R. . "Investigating the role of restructuring strategies in the value created for shareholders of companies listed on the Tehran Stock Exchange", Journal of Accounting and Management Vision, 3, 35, 2021, 148-170.
HARVARD
rangbar mohamadi bonab B., abdi R. (2021). 'Investigating the role of restructuring strategies in the value created for shareholders of companies listed on the Tehran Stock Exchange', Journal of Accounting and Management Vision, 3(35), pp. 148-170.
CHICAGO
B. rangbar mohamadi bonab and R. abdi, "Investigating the role of restructuring strategies in the value created for shareholders of companies listed on the Tehran Stock Exchange," Journal of Accounting and Management Vision, 3 35 (2021): 148-170,
VANCOUVER
rangbar mohamadi bonab B., abdi R. Investigating the role of restructuring strategies in the value created for shareholders of companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2021; 3(35): 148-170.
