Open Access Articles

Investigating the Effect of Financial Restrictions on the Growth of Companies According to the Moderating Role of Family Ownership in Companies Listed on the Tehran Stock Exchange

Authors

  • Yazdan Rostami * PhD Accounting, Financial Director and CEO of Peshgaman Accounting Company, Amroleh, Tehran, Iran.
  • Shirin Pouomidiyan Senior Accounting Expert, Lecturer at Ahvaz Girls Vocational Technical College, Ahvaz, Iran.
  • Mojtaba Rahimiyan Senior Expert in Accounting, Financial Affairs of Farhangian University, Allameh Tabatabai Center and expert in charge of Sabzevar program and budget planning, Sabzevar, Iran.
  • Fatemeh Vafaei Senior Accounting Expert, Secretary of Education, Malayer, Malayer, Iran

https://doi.org/10.22105/bmh4a472

Abstract

In this research, the impact of financing restrictions on the growth of companies has been investigated concerning the moderating role of family ownership in companies listed on the Tehran Stock Exchange. This research is part of applied research in terms of its purpose and methodology, and it is a type of post-event correlational research. The statistical population of the research is the companies listed on the Tehran Stock Exchange for a period of 7 years, from 2017 to 2023, and the sample size is 114 companies. Eviews10 software was used to analyze the data. The results of the research showed that there is a relationship between financial constraints and the growth of companies. Also, family ownership moderates the relationship between financial constraints and firm growth.

Keywords

Financial constraint Company growth Family ownership
References (22)
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How to Cite

Rostami, Y., Pouomidiyan, S. ., Rahimiyan, M. ., & Vafaei, F. . (2024). Investigating the Effect of Financial Restrictions on the Growth of Companies According to the Moderating Role of Family Ownership in Companies Listed on the Tehran Stock Exchange. Accounting and Auditing With Applications , 1(2), 64-73. https://doi.org/10.22105/bmh4a472

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