Analysis of capital increase of public joint stock companies in Iranian law.

AbstractCapital is one of the most limited economic resources of companies and for this reason, financial managers are always looking for ways to use it optimally to provide managers of enterprises. Therefore, what needs to be reviewed and revised is the validity of the procedures for the optimal allocation of resources in companies, which ultimately leads to economic and social growth and gains people's confidence in the proper use of their capital. One of the important concepts about company capital is the issue of capital structure. In discussing the capital structure, it refers to how the company's financing sources are combined, such as short-term debt, bonds (partnership), long-term debt, preferred stock and common stock. Despite the great importance of the issue of capital structure, many legal aspects of capital structure changes in joint stock companies are still not clearly explained and analyzed; therefore, in this article, with a descriptive-analytical approach, the capital increase of public joint stock companies in Iranian and British law has been analyzed.KeywordCapital structure, public company, capital increase, UK law