STUDYING THE CASH FLOW SENSITIVITY OF CASH HOLDINGS IN THE PRESENCE OF INFORMATION ASYMMETRY IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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RASAEIAN AMIR; AKHLAGHI HASANALI; NOROUZI MOHAMMAD

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Journal: FINANCIAL ACCOUNTING Year:2014 | Volume:6 | Issue:23 Page(s): 128-146

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Title

STUDYING THE CASH FLOW SENSITIVITY OF CASH HOLDINGS IN THE PRESENCE OF INFORMATION ASYMMETRY IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

RASAEIAN AMIR | AKHLAGHI HASANALI | NOROUZI MOHAMMAD | Issue Writer Certificate

Keywords

LIQUIDITYQ2

CASH HOLDINGSQ1

INFORMATION ASYMMETRYQ2

CASH FLOW SENSITIVITYQ2

Abstract

This paper survey the CASH FLOW SENSITIVITY of CASH HOLDINGS in the presence and absence of INFORMATION ASYMMETRY in the companies listed in Tehran Stock Exchange. Specifically to determine the CASH FLOW SENSITIVITY of CASH HOLDINGS under symmetric information and asymmetric information are investigated. Thus, data collected over a period of 2001 to 2013 for a sample of 96 companies listed in Tehran Stock Exchange. To test the research hypotheses regression models are used. The results show that INFORMATION ASYMMETRY affects the sensitivity of cash flows, and the level of impact is higher compared to the situation of having symmetric information. The INFORMATION ASYMMETRY increases the opportunities for managers’ personal benefits, which in turn increases the impact on the CASH FLOW SENSITIVITY.

Cites

PRODUCT MARKET COMPETITION, FREE CASH FLOW, OVER INVESTMENT AND LOW INVESTMENT

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APA: Copy

RASAEIAN, AMIR, AKHLAGHI, HASANALI, & NOROUZI, MOHAMMAD. (2014). STUDYING THE CASH FLOW SENSITIVITY OF CASH HOLDINGS IN THE PRESENCE OF INFORMATION ASYMMETRY IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING, 6(23), 128-146. SID. https://sid.ir/paper/168144/en

Vancouver: Copy

RASAEIAN AMIR, AKHLAGHI HASANALI, NOROUZI MOHAMMAD. STUDYING THE CASH FLOW SENSITIVITY OF CASH HOLDINGS IN THE PRESENCE OF INFORMATION ASYMMETRY IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING[Internet]. 2014;6(23):128-146. Available from: https://sid.ir/paper/168144/en

IEEE: Copy

AMIR RASAEIAN, HASANALI AKHLAGHI, and MOHAMMAD NOROUZI, “STUDYING THE CASH FLOW SENSITIVITY OF CASH HOLDINGS IN THE PRESENCE OF INFORMATION ASYMMETRY IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” FINANCIAL ACCOUNTING, vol. 6, no. 23, pp. 128–146, 2014, [Online]. Available: https://sid.ir/paper/168144/en

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