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Abstract
Financial manager by choosing debt levels (especially long-term debt) in their portfolio, not only internally but also affect the performance of their ratio (capital structure or financial leverage or financial structure, called a negligible quantity) on foreign investors in the company, is also effective. In fact, the choice of capital structure, both firm value and financial risk by affecting the company. On the one hand, and the mortgage rate long-term debt in portfolio companies could be a good opportunity for the company to become profitable, especially when the loan is low cost, provided.
According to the results of the first and second hypothesis test, we concluded that the lack of flexibility costs could affect the capital structure of the company. What is the significance of the impact of the lack of flexibility on the cost of financial leverage financial leverage based on book value rather than market prices. It discusses the results of studies in foreign countries (Clara et al, 2008) are consistent and indirectly confirms the results Kordestani and Mortazavi (1391) is. The third and fourth hypotheses with regard to the independent variables (firm size) can affect the method of financing. This relationship (between firm size and financial leverage based on book value, there is a significant relationship) can already be guessed. Based on the theoretical reliability of this size that can be effective.The capital structure is affected by several variables such as the size of the company. According to the results of the third and fourth hypotheses, the financial leverage based on book value, which could have a stronger relationship with firm size. In simple terms, the financial leverage based on book value, which can further be influenced by firm size. These results are consistent with similar studies of internal (Sinai, Rezayian, 1391) and external (Rajan and Zyngls (1995) and Boone and Danbvlt (2000)) is. Assumptions about the results of the fifth and sixth, when the independent variable (profitability) in the domain of variables in the domain of interest income and capital and financing, the capital structure and financial leverage is a measure of the expected inverse relationship is observed. The results also suggest that it is important debts are assessed by the capital structure, corporate profitability negatively correlated with that of the show.

1- Clara Xiaoling Chen
2capital adjustment cost
3- Anderson & Lanen
4 -Mediros & Costa
5 -Garison & Noreen
6 -Horengren et al
7 -Noreen & Sodersteram
8 -Salvator
9 -Garrison & Noreen
10-Cost object
11 -Time horizon
12 -Relevant range
13 -Lipe
14 -Stulz
1- Treasury bill rate
2- Idiosyncratic risk
3- Market risk
4- Mutual funds
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6- Easley, D. , and M. O,Hara. 2004. Information and the cost of capital. Journal of Finance 59: 1553-1583.
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24 Signaling
1- Principle of substitution
2- Pratt, Shannon P. Cost of Capital: Estimation and Application. John wiley. New Jersey. (2002).
3- Ibbotson Associates. Cost of Capital Workshop. Chapter 1. p. 7. Ibbotson Associates.

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