Investigation of the relationship between credit risk and investment firms accepted in Tehran Stock Exchange

摘要

This study investigated the relationship between credit risk and the performance ofinvestment companies listed in Tehran Stock Exchange (case study of investment firms,financial intermediation industry, 89-85 years). The dependent variable efficiencies(EFF) and the independent variables, are indicators of credit risk. In this regard, usingdata envelopment analysis (DEA), the efficiency is calculated as an indicator ofperformance evaluation. Then, using a reliable method of ordinary least squares (OLS)relationship between the dependent variable and independent variables in the DEAmodel is specified. The results showed that only the coefficients of the variables "totalincome tax to total assets ratio", "total income tax equity" and "ratio of total debt tototal assets" shall have the meaning model. The validity of the model has been reviewedand approved.