نوع مقاله : مقاله پژوهشی
نویسندگان
1 عضو هیات علمی گروه حسابداری، دانشگاه ارومیه
2 عضو هیات علمی گروه حسابداری دانشگاه ارومیه
3 دانش آموخته کارشناسی ارشد حسابداری دانشگاه ارومیه
کلیدواژهها
عنوان مقاله English
نویسندگان English
Abstract
One of the consequences of political economy is the government's influence on economic units. Companies that have a good relationship with government; pay less tax, have a greater market share, receive additional bank loans, In comparison with the other companies use the government concessions and in the process of public offering shares Government help them, Thus political patronage may lead to creation additional value and growth opportunities for these companies.In our country, the government has a widespread presence in economic activity and its influence on the financial and operating policies of most industries in Tehran Stock Exchange is observed. Therefore, in this research we investigation the relationship of political costs with growth opportunities with structural equation modeling approach. The research population consisted of 68 companies for the period of 2003 to 2012. Our finding indicates that the relationship between political costs and growth opportunities is positive and significant. keywords
کلیدواژهها English
