This research surveys and examines Initial Public Offerings (IPOs) market timing on capital structure in the case of Iranian privatization organization as Initial Public Offerings (IPOs). The main objective of the research is to understand factors which effects of Market timing on capital structure in Iran IPOs. According to market timing theory, companies determine share price through timing share issue in market. Managers issue shares when market to book ratio increase so that managers believe that time is great for issuing shares. Therefore, temporary fluctuation in market value can cause the permanent changes on capital structure. Initial public offerings (IPOs) is the most important external financial in companies. A total number of 48 IPO's companies were targeted during period 2007-2012. The financial data has been collected among exchange companies, Over the Counter (OTC) companies and Auction companies in Iranian privatization organization in which issue shares for the first during above period. It has been use OLS regression for analyzing the secondary data. So, it has been concluded that there is significant relationship between Initial Public Offerings (IPOs) market timing and capital structure.
