Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The Impact of Political Communication on Financial Decisions

Document Type : Original Article

Authors
1 naser khosro
2 گروه حسابداری موسسه آموزش عالی ناصر خسرو
Abstract
Businesses tend to have a closer relationship with the government because they are supported by the government. These relationships will bring many benefits such as tax breaks and easier access to credit. The purpose of this study is to study the effect of corporate political communication on financial decisions. The time efficiency in this research is limited to the years 1391-1391. The research conducted in terms of purpose is part of applied research and the research method is correlation in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. The results of testing the hypotheses showed that the company's political relations have a positive and significant effect on financial leverage, debt maturity; But the company's political connections have a negative and significant effect on cash resources and profit management.
Keywords