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Investigating the Effectiveness of Comparison of Financial Statements on Cash Holdings (Case Study: Tehran Stock Exchange Companies)
Journal: Iranian Journal of Business and Economics
Issue: Iranian Journal of Business and Economics (Volume: 5, Issue: 4)
Author: Samira Rahmat Pour , Seyed Kazem Ebrahimi , Mohammad Gholami Baladezaei
Keywords : financial leverage , cash holdings , market value , Financial statements
Abstract:

This research seeks to answer the question of whether the ability to compare financial statements with cash holdings is affected. In order to find this answer, one hypothesis was raised in general terms. The innovation of this research, the relationship between the three variables and the interactive relationship between them, has so far not been investigated in any research in this area. The 6-year period from 2011 to 2016 was used to test the assumptions for companies admitted to the Tehran Stock Exchange. To test the hypotheses, the pre-test and combined and finalized tests for 110 companies have been used in the form of a model's main model. Also, Jarco's statistics are used for Pearson correlation test. The results of the research show that the correlation coefficient and the program's ability to compare with cash holdings in companies selected as the sample of this research has a positive significant relationship and shows that 1% change in the independent variable causes 32% direct change in the dependent variable. According to the above description, the research hypothesis is confirmed.

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