نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانش آموخته کارشناسی ارشد حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات فارس (مسئول مکاتبات)
2 استادیار دانشگاه آزاد اسلامی واحد شهرقدس
3 استادیار دانشگاه آزاد اسلامی واحد علوم و تحقیقات فارس
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this study was to evaluate the sensitivity of cash flow - cash in accepted companies in Tehran Stock Exchange. For this purpose, 124 firms were selected as examples of companies.
In this study the difference in cash flow sensitivity in firms with negative cash flow, relative to other firms, were also examined. The results showed that the sensitivity pattern of cash flow - cash in companies with negative cash flow, relative to other companies is different. Other results of the survey also indicate that the sensitivity of this issue cash flow - cash in companies with high financial constraints less than the firms with low financial constraints. The results showed that an external monitor can be sensitive to the value of the cash flow - cash is vital because research shows that firms with high external monitoring, the sensitivity of cash flows - cash Which is more important.
کلیدواژهها [English]