naser yazdani far

The purpose of this study is to investigate the effect of investors' accounting on debt maturity and growth opportunities of assets of companies listed on the stock exchange. The statistical population of the present study includes the top 109 investment companies that have a total of more than 50% of the value of stock trading (according to the Statistics and Information Office of the Tehran Stock Exchange) and its invested companies. Are in the stock portfolio of investment companies and their names are listed in the period 1390 to 1396. In this study, Stata software is used to test the research hypotheses. The results showed that investors' accounting has a significant effect on debt maturity, the ratio of long-term debt to equity. Also, investor accounting is the relationship between growth opportunities and the growth of tangible fixed assets, the relationship between growth opportunities and the growth of non-current assets, the relationship between growth opportunities and the growth of long-term investments, and the relationship between Growth and growth opportunities significantly adjust the sum of fixed assets and investments.