Effect of real activities management and quality of corporate governance on market pricing and the amount of cash holdings

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Afshar Jahanshahi Mojtaba; BAHAR MOGHADDAM MEHDI; KHODAMIPOUR AHMAD

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Journal: FINANCIAL ACCOUNTING Year:2018 | Volume:10 | Issue:38 Page(s): 140-170

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Title

Effect of real activities management and quality of corporate governance on market pricing and the amount of cash holdings

Author(s)

Afshar Jahanshahi Mojtaba | BAHAR MOGHADDAM MEHDI | KHODAMIPOUR AHMAD | Issue Writer Certificate

Keywords

Real activities managementQ2

Quality of corporate governanceQ1

Cash holdingsQ1

Abstract

This study examines the effect of Real activities management (RAM) on market pricing and the amount of Cash holdings and the impact that corporate governance quality can have on this relationship. For this purpose, data from 117 companies for the period 1391 to 1394 were used. However, for measuring some variables, the data of these companies for the 4 years before and one year later, over the years 1387 to 1395 were collected and used. The effect of Real activities management on the amount and pricing of Cash holdings with a multivariate regression model was investigated. Also, to assess the Quality of corporate governance, a model with commonly used indicators was designed and its impact on the pricing of Cash holdings was investigated. Based on the results of the research, income increasing Real activities management has a significant effect on the amount and the pricing of Cash holdings. Also, the results indicate that the coefficient related to the interactive effect of Cash holdings and abnormal gains on asset sales in strong corporate governance firms is significantly more than those in weak corporate governance firms. In other words, corporate governance quality makes a meaningful modification of this effect.

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APA: Copy

Afshar Jahanshahi, Mojtaba, BAHAR MOGHADDAM, MEHDI, & KHODAMIPOUR, AHMAD. (2018). Effect of real activities management and quality of corporate governance on market pricing and the amount of cash holdings. FINANCIAL ACCOUNTING, 10(38 ), 140-170. SID. https://sid.ir/paper/168170/en

Vancouver: Copy

Afshar Jahanshahi Mojtaba, BAHAR MOGHADDAM MEHDI, KHODAMIPOUR AHMAD. Effect of real activities management and quality of corporate governance on market pricing and the amount of cash holdings. FINANCIAL ACCOUNTING[Internet]. 2018;10(38 ):140-170. Available from: https://sid.ir/paper/168170/en

IEEE: Copy

Mojtaba Afshar Jahanshahi, MEHDI BAHAR MOGHADDAM, and AHMAD KHODAMIPOUR, “Effect of real activities management and quality of corporate governance on market pricing and the amount of cash holdings,” FINANCIAL ACCOUNTING, vol. 10, no. 38 , pp. 140–170, 2018, [Online]. Available: https://sid.ir/paper/168170/en

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