International Academic Journal of Business Management

  • ISSN 2454-2768

Investigating the Relationship between Accruals Quality and Debt Financing in view of Dechow and Dichev in Corporations of Accepted in Tehran Stock Exchange

Seyedeh Fatemeh Hosseini and Ataollah Mohamadi Malgharni

Abstract: Method of Debt Financing is one of the main areas of management decision making. In order to use these methods for increasing the shareholder wealth, this is the result of corporate performance. The quality of accruals, creditors of the projected cash flows is expected to affect the quality of debt. The aim of this study was to investigate the effect of Accruals Quality and is funded through the banking system. It is used to measure the quality of accruals (Dechow criteria and Dichev) (2002). The number 109 has been chosen companies from the companies listed in Tehran Stock Exchange during the period 2009-2015 by using systematic elimination .In the present study to determine the reliability of test variables Levin, Lin and Chu. Dickey-Fuller test used for survival variables that their results indicate that the independent variables, dependent and control over the research period was stable level.F- Limer test through components, Hausman and multivariate regression to test the hypotheses we have. The results of hypothesis testing shows that the quality of these accruals has impact on Debt Financing through the banking system.

Keywords: Quality of Accruals, Dechow and Dichev, Debt Financing through Banking System

Page: 106-118

Volume 3, Issue 2, 2016