*The tax affairs Iran, City tax office of doroud
**Department of Accounting, Andimeshk Branch, Islamic Azad University, Andimeshk, Iran
Online published on 11 June, 2014.
Companies use different financing method for preparing their cash, one of these method is off-balance sheet financing (operating lease).This research is correlation methodologically and is application in the light of kind. The purpose of this research is to know that can off-balance sheet financing (operating lease) in the listed companies of Tehran stock exchange cause the profit and stock price increscent or not? Tehran stock exchange listed companies were 416 companies at 2008/12/29 that by companies reduced to 228 companies. By using F formula, KS formula and T.test the following results were obtained:
1-using off-balance sheet financing method (operating lease) can,t cause increase of profitability of companies than other financing methods. 2-Using off -balance sheet financing method (operating lease) cant cause increase of stock price of companies then other financing methods
Off-Balance sheet financing, Operating lease, Stock price Earning before interest and taxes
