The efficiency of securities markets depends on the disclosure of public information, including the information provided about the financing of the economic unit. In this regard, the first factor that all investors should consider is uncertainty. Investors buy assets with the hope that they will earn returns over the next several periods. As economic policy uncertainty increases, many companies are making major changes to their financing procedures. Accordingly, this research examines the impact of economic uncertainty on primary financing. In this research, the number of 156 companies admitted to the Tehran Stock Exchange in the period of 2012-2018 has been examined. A panel regression model was used to test the hypotheses, the research findings show that economic policy uncertainty has a negative and significant effect on the ratio of long-term debts to assets and the ratio of accounts payable to assets.
feshki,M. R. and torkashvand,M. (2022). Investigating the Impact of Accounting Staff Quality on Remuneration and Content of Audit Report. Journal of Accounting and Management Vision, 5(57), 59-72.
MLA
feshki,M. R. , and torkashvand,M. . "Investigating the Impact of Accounting Staff Quality on Remuneration and Content of Audit Report", Journal of Accounting and Management Vision, 5, 57, 2022, 59-72.
HARVARD
feshki M. R., torkashvand M. (2022). 'Investigating the Impact of Accounting Staff Quality on Remuneration and Content of Audit Report', Journal of Accounting and Management Vision, 5(57), pp. 59-72.
CHICAGO
M. R. feshki and M. torkashvand, "Investigating the Impact of Accounting Staff Quality on Remuneration and Content of Audit Report," Journal of Accounting and Management Vision, 5 57 (2022): 59-72,
VANCOUVER
feshki M. R., torkashvand M. Investigating the Impact of Accounting Staff Quality on Remuneration and Content of Audit Report. Journal of Accounting and Management Vision, 2022; 5(57): 59-72.
