Empirical accounting studies have shown that economic, social and political structures such as legal systems, commercial and tax laws, the nature and type of relations defined in the economy, customs, culture and political system along with capital market pressures, the behavior of managers, auditors, Influences investors, regulators, and other market participants on financial reporting. The purpose of this study is to investigate the effect of macroeconomic variables on the financial flexibility of companies listed on the Tehran Stock Exchange. The study population is member companies of Tehran Stock Exchange, of which 166 companies (1162 years-company) were selected as a sample. Ives, the research hypothesis was tested. The results show that macroeconomic variables (GDP, inflation rate and money supply) affect the financial flexibility of companies.
jafari,A. , bidarvand,R. and maleki,A. (2022). The effect of macroeconomic variables on the financial flexibility of the company. Journal of Accounting and Management Vision, 4(55), 122-134.
MLA
jafari,A. , , bidarvand,R. , and maleki,A. . "The effect of macroeconomic variables on the financial flexibility of the company", Journal of Accounting and Management Vision, 4, 55, 2022, 122-134.
HARVARD
jafari A., bidarvand R., maleki A. (2022). 'The effect of macroeconomic variables on the financial flexibility of the company', Journal of Accounting and Management Vision, 4(55), pp. 122-134.
CHICAGO
A. jafari, R. bidarvand and A. maleki, "The effect of macroeconomic variables on the financial flexibility of the company," Journal of Accounting and Management Vision, 4 55 (2022): 122-134,
VANCOUVER
jafari A., bidarvand R., maleki A. The effect of macroeconomic variables on the financial flexibility of the company. Journal of Accounting and Management Vision, 2022; 4(55): 122-134.
