1
PhD in Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
2
Master of Accounting, Tabas Branch, Islamic Azad University, Tabas, Iran.
Abstract
The purpose of this study is to investigate the effect of investment and company performance on debt financing in companies listed on the Tehran Stock Exchange. For this purpose, 132 companies were examined during the period 2005-2014. In this study, information was extracted from the New Outcome 3 software and summarized, classified, and calculated using Excel software, and finally analyzed using Eviews and Stata software. According to the statistical methods performed at a confidence level of 0.95, the hypotheses were tested. The findings show that gross profit margin and return on assets have a positive and significant effect on debt to equity ratio, The findings also showed that return on equity has a negative and significant effect on debt-to-equity ratio. In addition, reliable evidence was not found that investment level had an effect on debt-to-equity ratio at the 0.95 confidence level.
vahdani,A and ghaemi kermani,A . (2026). Investigating the impact of investment amount and company performance criteria on debt financing in listed companies. Journal of Accounting and Management Vision, 9(112), 148-159.
MLA
vahdani,A , and ghaemi kermani,A . "Investigating the impact of investment amount and company performance criteria on debt financing in listed companies", Journal of Accounting and Management Vision, 9, 112, 2026, 148-159.
HARVARD
vahdani A, ghaemi kermani A. (2026). 'Investigating the impact of investment amount and company performance criteria on debt financing in listed companies', Journal of Accounting and Management Vision, 9(112), pp. 148-159.
CHICAGO
A vahdani and A ghaemi kermani, "Investigating the impact of investment amount and company performance criteria on debt financing in listed companies," Journal of Accounting and Management Vision, 9 112 (2026): 148-159,
VANCOUVER
vahdani A, ghaemi kermani A. Investigating the impact of investment amount and company performance criteria on debt financing in listed companies. Journal of Accounting and Management Vision. 2026;9(112):148-159 (In Persian).
