RELATION TO FINANCIAL DISTRESS THROUGH TRANSACTIONS WITH AFFILIATED ENTITIES

Abstract

The purpose of this study was to investigate the relationship between financial distress and transactions with affiliated individuals. In this research financial information of 152 companies accepted in Tehran Stock Exchange during the period of 1391 to 1396 has been investigated. The purpose of this study is applied. In terms of collecting and analyzing data, this research is a descriptive correlation method. From the point of view of information gathering, post-event research is used to analyze the data using descriptive, inferential statistics and multi-variable regression analysis. . 
 This research has been investigated with two hypotheses by ERW software. In this regard, in the initial implementation of the first model, using the printing statistics and Yasmin, the appropriate regression model model (computational or stationary data with random effects) has been determined and using statistics such as ; The novelty of this and Chou's reliability of variables are investigated. Then, in the second run, the classic regression assumptions model, including the normal distribution of variables, the independence of the distribution of errors, the normal distribution of errors, the heterogeneity of variances and the linear relationship between independent and control variables, have been investigated. Finally, the results of the research show that financial distress through transactions with affiliated persons but the size of the auditor is not relevant to transactions with affiliated persons.