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An Analysis on the Relationship between Capital Structure and Cost Adhesion of Sold Goods

Academic Journal of Accounting and Economic Researches

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Title An Analysis on the Relationship between Capital Structure and Cost Adhesion of Sold Goods
 
Creator Talkhabi, Fatemeh
 
Description The main objective of this research is to examine cost adhesion of sold goods. 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 companies in the temporal territory from 2012 to 2005 show that the cost of sold goods is adhesive. The findings suggest that there is a significant positive correlation between current liabilities and the intensity of cost adhesions of sold goods, while no significant positive relationship between long-term liabilities and the intensity of cost adhesions of sold goods and between total liabilities and the intensity of cost adhesions of sold goods were found.
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor —
 
Date 2019-10-19
 
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/885
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 8, No 3 (2019): July 2019
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/885/695
 
Rights Copyright (c) 2019 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0