Identifying The Determining Factors of the Financing Model of Small and Medium Companies in the Stock Exchange
نویسندگان
1 Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
2 Assistant professor, Department of Accounting, Aliabad katoul Branch, Islamic Azad University, Aliabad katoul, Iran.
3 PHD student, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
4 Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
doi
10.30495/ijfma.2024.77589.2117چکیده
The purpose of these factors is to determine the financing model of small and medium companies in the stock exchange and to examine their relationships. It should be mentioned that this article is taken from the doctoral research of explaining the financing model of small and medium companies in the stock exchange with a qualitative and quantitative combined approach. Also, this research is a type of applied research. As mentioned, this research is derived from qualitative research. In the qualitative part, the determining factors of the financing model of small and medium companies in the stock exchange were conducted based on the Foundation's data method and through interviews with 15 elites, and as a result, 15 main categories and 81 subcategories were identified. For the quantitative part, 384 people were randomly selected as the final sample. The findings of the research showed that the causal factors have a positive and significant effect on the background factors. Also, the findings showed that the central phenomenon, contextual and intervening factors have a positive and significant effect on strategic factors. In addition, the findings showed that strategic factors have a positive and significant effect on the results.
