Evaluation the impact Off Balance Sheet Financing on sustainability profit and Economic Value Added of companies listed on the Stock Exchange of Tehran

The aim of this study was to determine and evaluate the impact Off Balance Sheet Financing on sustainability profit and Economic Value Added of companies listed on the Stock Exchange of Tehran. One of the most important issues that usually companies in order to maximize shareholder wealth in line with the company's strategic plans are facing, financing. In this study, The effect of operating leases, As the most important and widely used tool Off Balance Sheet Financing on sustainability profit and Economic Value Added of Economic performance was evaluated during the year of 2090–5902, as evaluation criteria. A total number 79 of companies, ordinly observation909 )company-year( chosen as samples and test research hypotheses using two independent population difference test and multivariate regression was performed with pooled data. The results show that Not affect Off Balance Sheet Financing through operating lease on Economic Value Added of companies.But a direct impact on Sustainable profits This means that in a company of any size increased use of operating leases increased Sustainable profits And profit from the quality and continuity are more flexible.