The relationship between inflation and the interest on the capital structure in Iran

yaser borvayeh¹ zahra mombeni²

1) DBA PhD student at the University of Industries and Mines of Iran
2) Ahvaz University accounting graduate student and research

IOI Code : XYCH-AEBKC
Publication : 3rd International conference on Management , Economics and Humanities(icmeh.org)
Abstract :
    In this study, the rate of inflation, interest rate as economic variables mentioned and its relation to the debt ratio in the company s capital structure Examined and for this purpose the data provided by the Central Bank of Iran and the capital market in the years 1384 to 1388 Spss hypothesis testing software using descriptive and inferential statistics, correlation analysis, were analyzed The results obtained in this study showed no significant correlation between macroeconomic variables and capital structure in Iran s capital market That with the introduction of control variables such as the ratio of return on total assets , , The return on equity, earnings per share ratio and the ratio of fixed assets to this relationship became significant , , Which would stabilize the economic situation in the country is due to lack of financial managers fail Accurate estimate of the future of the country can still be able to use it in making financial decisions.

Keywords : macroeconomic variables capital markets correlation analysis