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cash holdings and earnings quality: the role of political connections
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نویسنده
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نوروزی سارنگ امیر
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منبع
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كاوشهاي نوين در علوم محاسباتي و مديريت رفتاري - 1403 - دوره : 2 - شماره : 1 - صفحه:1 -13
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چکیده
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Purpose: this research investigates the relationship between cash holdings and earnings quality in companies with political connections on the tehran stock exchange (tse).design/method/methodology: the present study is descriptive-applied and analyzes data from 120 companies listed on the tse from 2016 to 2022. multiple regression was used to test the hypotheses.findings: the hypothesis testing indicates a significant relationship between the level of cash holdings, operating cash flow in the previous year, current year, and next year, and the earnings quality of companies with political connections.
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کلیدواژه
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cash holdings، operating cash flow، earnings quality،political connections
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آدرس
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neyshabur branch islamic azad university, iran
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پست الکترونیکی
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amirnorsa@gmail.com
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cash holdings and earnings quality: the role of political connections
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Authors
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norouzi sarang amir
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Abstract
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purpose: this research investigates the relationship between cash holdings and earnings quality in companies with political connections on the tehran stock exchange (tse).design/method/methodology: the present study is descriptive-applied and analyzes data from 120 companies listed on the tse from 2016 to 2022. multiple regression was used to test the hypotheses.findings: the hypothesis testing indicates a significant relationship between the level of cash holdings, operating cash flow in the previous year, current year, and next year, and the earnings quality of companies with political connections.
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Keywords
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cash holdings، operating cash flow، earnings quality،political connections
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