The purpose of this research is to investigate the relationship Profitability index and
the ratio of debt changes 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. the results show that
in relation to the first hypothesis confirmation, there is an inverse and significant
relationship between profitability index and the ratio of debt changes ratio of
companies
کلید واژگان :
capital structure, profitability index, the ratio of debt changes, panel data
