ANALYSIS OF THE IMPACT OF OPERATING CASH FLOW SHOCKS ON THE ASSETS AND CAPITAL STRUCTURE OF THE LISTED COMPANIES IN TSE

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AGHAIE MOHAMMADALI; JAMALI GHOLAMREZA; AHMADI HASAN

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Paper Information

Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:2 | Issue:8 Page(s): 39-59

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Information Journal Paper

Title

ANALYSIS OF THE IMPACT OF OPERATING CASH FLOW SHOCKS ON THE ASSETS AND CAPITAL STRUCTURE OF THE LISTED COMPANIES IN TSE

Author(s)

AGHAIE MOHAMMADALI | JAMALI GHOLAMREZA | AHMADI HASAN | Issue Writer Certificate

Keywords

CASH FLOW SHOCKQ3

CASH FLOW SENSITIVITYQ2

CASH FLOW EQUATIONQ3

TEHRAN STOCK EXCHANGEQ2

Abstract

This paper investigates the effect of changes of operating cash flow-due to severe shocks which are not systematically identified (CASH FLOW SHOCK)-on the asset and capital structure of manufacturing companies listed in TEHRAN STOCK EXCHANGE.This issue is tested through the conversion of major components forming cash flow statement into a simple mathematical equation (cash flow equation) and extracting the multiple regression models of the equation.Based on a sample consisting of 306 years-company, from manufacturing companies listed in TEHRAN STOCK EXCHANGE between the years 1386 and 1388, the findings show that: there is a significant relationship between operating cash flow (due to CASH FLOW SHOCK) and changes of asset and capital structure. Furthermore, research results indicate that companies in the short-term increase saving (increase in held cash) and decrease external financing (borrowing of reduce or selling shares of capital) and in long term increase investment and external financing. In fact, how to allocate cash of companies indicates reaction (behavior) of companies to CASH FLOW SHOCKs.

Cites

THE EFFECT OF MANAGEMENT FINANCING DECISIONS ON CASH FLOWS

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APA: Copy

AGHAIE, MOHAMMADALI, JAMALI, GHOLAMREZA, & AHMADI, HASAN. (2011). ANALYSIS OF THE IMPACT OF OPERATING CASH FLOW SHOCKS ON THE ASSETS AND CAPITAL STRUCTURE OF THE LISTED COMPANIES IN TSE. FINANCIAL ACCOUNTING, 2(8), 39-59. SID. https://sid.ir/paper/168151/en

Vancouver: Copy

AGHAIE MOHAMMADALI, JAMALI GHOLAMREZA, AHMADI HASAN. ANALYSIS OF THE IMPACT OF OPERATING CASH FLOW SHOCKS ON THE ASSETS AND CAPITAL STRUCTURE OF THE LISTED COMPANIES IN TSE. FINANCIAL ACCOUNTING[Internet]. 2011;2(8):39-59. Available from: https://sid.ir/paper/168151/en

IEEE: Copy

MOHAMMADALI AGHAIE, GHOLAMREZA JAMALI, and HASAN AHMADI, “ANALYSIS OF THE IMPACT OF OPERATING CASH FLOW SHOCKS ON THE ASSETS AND CAPITAL STRUCTURE OF THE LISTED COMPANIES IN TSE,” FINANCIAL ACCOUNTING, vol. 2, no. 8, pp. 39–59, 2011, [Online]. Available: https://sid.ir/paper/168151/en

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