Shahrokh Esmi - Ph.D Assistant professor of Department of Accounting, Islamshahr Branch, Islamic Azad University, Tehran, Iran
Ayda Radmehr - Department of Accounting, Islamshahr Branch, Islamic Azad University, Tehran, Iran

Methods of financing for the continuation of activities and implementation of development projects profitable companies are very effective and leads to the survival of the companies in today's competitive world. Financing can be done in different ways and companies can finance itself from inside or outside the enterprise supply. One of the ways debt financing through external financing of the company. In this study, the relationship between corporate performance and financing through debt, in Tehran Stock Exchange by selecting a sample of 175 years - now and for a 5-year period, 1392- 1388 is studied. For information processing and data correlation and multivariate regression and SPSS software. According to this study, no significant relationship between the rate of return on assets and short-term debt, long-term debt and firm size there as well the relationship between the rate of return on assets and life now is not significant

Financed through debt//Profitability/Return on Assets/