The purpose of this research is to investigate the relationship between firm size and Changes ratio in retained
earnings of companies. This study is a literature study and analysis - scientific, and is based on the analysis of
panel data (panel data). In this study, the financial data of 101 companies listed in Tehran Stock Exchange
during the period 2006 to 2011, has been reviewed (606 companies - the Year). To analyze the results of
research, software 20 Spss, Eviews 7, Minitab16 are used. Results of study related to confirm first hypothesis
indicates that there is relationship meaningful and direct between firm size and Changes ratio in retained
earnings of companies.
کلید واژگان :
capital structure, firm size, changes ratio of retained earnings, panel data
