Debt Structure and Fair Value Accounting

The aim of this study was to evaluate the relationship between debt structure and fair value accounting in firms listed in Tehran Stock Exchange. The method of this applied research was descriptive-correlation. The statistical population of the research consists of all companies listed in Tehran Stock Exchange market during the period from 2010 to 2015 with the number of 118 companies as systematic sampling constraints of the study. Data of research was extracted from financial reports of companies and analyzed by pooling regression models. Findings showed that increase in fair value accounting makes increase in debt maturity and this relationship is stronger in firms with high quality stock rather than others.