Reviewing Relationship between Financial Structure and Firms Performance in Firms Traded on the Tehran Stock Exchange

Abstract

In this paper we have investigated the relationship between financial structure and accounting measurement for evaluating performance (ROA, ROE) in listed firms of Tehran exchange in 2005-2010. Due to some constraints, 101 firms were chosen as research sample. Then, data was collected by library research and Rahavard Novin software and calculation has done for examining 3 financial structures and 2 accounting measurement for evaluating performance. Multiple regression and T and F statistics were used to test the research. Results indicate that there is a significant relationship between financial structure and ROA, but there isn’t such a significant relationship between financial structure and ROE.