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An Analysis on the Relationship between Capital Structure and Operational Cost Adhesion

Academic Journal of Accounting and Economic Researches

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Title An Analysis on the Relationship between Capital Structure and Operational Cost Adhesion
 
Creator Zanjirdar, Majid
Talkhabi, Fatemeh
 
Description The main objective of this research is to examine the adhesion of general, administrative and selling costs. The research also has investigated the impact of capital structure characteristics such as current liabilities, long-term liabilities, and total liabilities on the intensity of cost adhesion. The study is an applied research in terms of objectives and a correlational one in terms of method nature. The research results for the 130 stock active companies in 7 industrial groups in the temporal territory from 2009 to 2016 show that the general, administrative and selling costs are adhesive. The findings suggest that current liabilities, long-term liabilities and total liabilities have a significant positive impact on the intensity of general, administrative and selling costs adhesion.
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor —
 
Date 2018-03-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/677
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 7, No 3 (2018): July 2018
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/677/683
 
Rights Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0