Pages: 62-70

Abstract

The current study is to examine the relationship between financial leverage and unemployment rate both with human capital costs of companies’ listed Tehran stock exchange. The study is a kind of applied, descriptive - correlative research. All listed companies in Tehran stock exchange were selected as statistical population during 2008 to 2012. So, there are 95 listed companies in this research. Financial leverage and Unemployment rate variables and Wage per employee variable are regarded as independent and dependant variables, respectively. So hypothesis are provided and related data are collected. The results show that there is a significant relationship between both financial leverage and unemployment rate with human capital costs in the companies’ listed Tehran stock exchange.