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Investigating Internal and External Factors at the Level of Cash Holding
Journal: Iranian Journal of Business and Economics
Issue: Iranian Journal of Business and Economics (Volume: 5, Issue: 3)
Author: Sajjad Maghsoudi , Mahmoud Bani , Elahe Sarfi
Keywords : Tehran Stock Exchange , board size , board of directors , Cash holding
Abstract:

How to use internal funds is an important decision in conflict between shareholders and managers. In the company's economic growth, as cash reserves increase, managers decide whether to distribute cash between shareholders, spend on domestic expenditures, apply for or continue to study abroad. This research examines the internal and external factors at the level of cash. Field data collection will be used to collect the data needed for this research. The information gathering tool is through reference to documents (financial information of companies accepted in Tehran Stock Exchange). The statistical population of this research is the companies accepted in the Tehran Stock Exchange during 1391-1395. In this study, the data were sorted and sorted in Excel spreadsheet and finally analyzed using SPSS version 19 and version 9 software. The results showed that there is a significant relationship between board size and cash assets. There is also a significant relationship between the independence of the board of directors and cash holding.

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