Investigating the Relationship between Accruals Quality and Debt Financing in view of Dechow and Dichev in Corporations of Accepted in Tehran Stock Exchange

Abstract

Method of Debt Financing is one of the main areas of management decision making. In order to use these
methods for increasing the shareholder wealth, this is the result of corporate performance. The quality of
accruals, creditors of the projected cash flows is expected to affect the quality of debt. The aim of this
study was to investigate the effect of Accruals Quality and is funded through the banking system. It is
used to measure the quality of accruals (Dechow criteria and Dichev) (2002). The number 109 has been
chosen companies from the companies listed in Tehran Stock Exchange during the period 2009-2015 by
using systematic elimination .In the present study to determine the reliability of test variables Levin, Lin
and Chu. Dickey-Fuller test used for survival variables that their results indicate that the independent
variables, dependent and control over the research period was stable level.F- Limer test through
components, Hausman and multivariate regression to test the hypotheses we have. The results of
hypothesis testing shows that the quality of these accruals has impact on Debt Financing through the
banking system.