In this study, the effect of macroeconomic variables on the relationship between comparability of financial statements and debt maturity structure in Tehran Stock Exchange has been investigated. The statistical sample of the research, which has been selected by systematic elimination method, includes 114 companies among the companies listed on the Tehran Stock Exchange during the years 1392 to 1398. The research is descriptive-correlational and multivariate regression and combined data have been used to test the research hypotheses. The result of the research hypothesis shows that only the money supply affects the relationship between the comparability of cash flows and the structure of debt maturity.
jafari,A. , maleki,A. and bidarvand,R. (2022). The effect of macroeconomic variables on the relationship between comparability of financial statements and debt maturity structure. Journal of Accounting and Management Vision, 5(56), 1-17.
MLA
jafari,A. , , maleki,A. , and bidarvand,R. . "The effect of macroeconomic variables on the relationship between comparability of financial statements and debt maturity structure", Journal of Accounting and Management Vision, 5, 56, 2022, 1-17.
HARVARD
jafari A., maleki A., bidarvand R. (2022). 'The effect of macroeconomic variables on the relationship between comparability of financial statements and debt maturity structure', Journal of Accounting and Management Vision, 5(56), pp. 1-17.
CHICAGO
A. jafari, A. maleki and R. bidarvand, "The effect of macroeconomic variables on the relationship between comparability of financial statements and debt maturity structure," Journal of Accounting and Management Vision, 5 56 (2022): 1-17,
VANCOUVER
jafari A., maleki A., bidarvand R. The effect of macroeconomic variables on the relationship between comparability of financial statements and debt maturity structure. Journal of Accounting and Management Vision, 2022; 5(56): 1-17.
