THE EFFECTIVE FACTORS IN CASH HOLDINGS CORPORATIONS IN LISTED COMPANIES ON TEHRAN STOCK EXCHANGE

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

AGHAEI M.A.; NEZAFAT A.R.; NAZEMI ARDAKANI M.; JAVAN A.A.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2010 | Volume:1 | Issue:1-2 (6-7) Page(s): 53-70

Download Full-Text

Persian Verion

View:

2,920

Download:

Cites:

Information Journal Paper

Title

THE EFFECTIVE FACTORS IN CASH HOLDINGS CORPORATIONS IN LISTED COMPANIES ON TEHRAN STOCK EXCHANGE

Author(s)

AGHAEI M.A. | NEZAFAT A.R. | NAZEMI ARDAKANI M. | JAVAN A.A. | Issue Writer Certificate

Keywords

PREDICTIONQ2

TARGET LIQUIDITYQ2

EFFECTIVE FACTORSQ3

CASH HOLDINGSQ3

MULTI-VARIABLE LINEAR REGRESSIONQ3

OPTIMAL MODELQ3

Abstract

Economic agents hold a considerable percentage of their assets in cash and this matter has preoccupied the researchers’ minds for a long time. Firms usually consider target cash levels as their main objective and to get access to it, they make corrections in CASH HOLDINGS based upon factors that are effective in determining target cash levels.This study is an attempt to investigate the effects of 10 factors on corporate CASH HOLDINGS, using periodical statement data among corporations in Tehran Exchange, from 1379 to 1384 and MULTI-VARIABLE LINEAR REGRESSION. The findings show that receivable accounts, net working capital, inventories and short debts are factors that have negative impact on CASH HOLDINGS respectively. Conversely, the firms’ growth opportunities, dividend, cash flows variance and net profit are factors that have positive impact on CASH HOLDINGS respectively. However, there is not enough evidence which shows a negative effect of long debts and firm size on CASH HOLDINGS.

Cites

References

No record.

Cite

APA: Copy

AGHAEI, M.A., NEZAFAT, A.R., NAZEMI ARDAKANI, M., & JAVAN, A.A.. (2010). THE EFFECTIVE FACTORS IN CASH HOLDINGS CORPORATIONS IN LISTED COMPANIES ON TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 1(1-2 (6-7)), 53-70. SID. https://sid.ir/paper/155150/en

Vancouver: Copy

AGHAEI M.A., NEZAFAT A.R., NAZEMI ARDAKANI M., JAVAN A.A.. THE EFFECTIVE FACTORS IN CASH HOLDINGS CORPORATIONS IN LISTED COMPANIES ON TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2010;1(1-2 (6-7)):53-70. Available from: https://sid.ir/paper/155150/en

IEEE: Copy

M.A. AGHAEI, A.R. NEZAFAT, M. NAZEMI ARDAKANI, and A.A. JAVAN, “THE EFFECTIVE FACTORS IN CASH HOLDINGS CORPORATIONS IN LISTED COMPANIES ON TEHRAN STOCK EXCHANGE,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 1, no. 1-2 (6-7), pp. 53–70, 2010, [Online]. Available: https://sid.ir/paper/155150/en

Related Journal Papers