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Faezeh Mohammdi & Ali Ehteshami

The impact of ownership structure and bank loans on listed firms investment in Tehran Stock Exchange (TSE)

(Volume 86 - Année 2017 — Special issue)
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Abstract

There are different theories in investigating and explaining the association between financing through debt and investment. Various experimental articles have studied this relation and the factors influencing it. In this study, we investigate the relationship between financing activities through bank loans and the listed companies investment in TSE. We divide the companies into two groups according to the ownership structure: companies with state ownership and non-state ownership. We have utilized the information related to 104 listed companies in TSE for the fiscal year 2008-2014. The research is descriptive-applied and ex-post facto and the combined multi-variable regression has been used to test research hypothesis. The results show that the receivable loans ratio has a negative association with the company’s investment ratio and this association is stronger for the companies with non-state ownership. As well, it can be said that companies having less investment ratio due to the projects with positive NPV, have more opportunities to growth according to Myers viewpoint.

Keywords : investment activities, long-term financing, ownership structure, short-term financing, state ownership

Om dit artikel te citeren:

Faezeh Mohammdi & Ali Ehteshami, «The impact of ownership structure and bank loans on listed firms investment in Tehran Stock Exchange (TSE)», Bulletin de la Société Royale des Sciences de Liège [En ligne], Volume 86 - Année 2017, Special issue, 206 - 219 URL : http://popups.ulg.be/0037-9565/index.php?id=6674.

Over : Faezeh Mohammdi

M.A student in accounting, Saveh Branch, Islamic Azad University, Saveh, Iran

Over : Ali Ehteshami

Accounting Ph.D, Saveh Branch, Islamic Azad University, Saveh, Iran