THE VALUE RELEVANCE OF CASH HOLDING IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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AZIMI MAJID; SABBAGH MONIREH

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Journal: FINANCIAL ACCOUNTING Year:2014 | Volume:6 | Issue:21 Page(s): 129-152

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Title

THE VALUE RELEVANCE OF CASH HOLDING IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

AZIMI MAJID | SABBAGH MONIREH | Issue Writer Certificate

Keywords

VALUE RELEVANCEQ1

CASH HOLDINGSQ1

BENCHMARK RETURN FOR THE STOCKQ2

FINANCIAL LEVERAGEQ2

Abstract

One of the most important issues in financial management is cash holding. How to use firm’s assets and especially firm’s cash is a major discussion between stockholders and managers. To maximize firm’s value, managers try to choose a suitable combination of firm’s assets and debts. In this paper, it is tried to test the VALUE RELEVANCE of CASH HOLDINGS. This study is an experimental-basic research and on the nature is a correlational. The multiple regression model with pooling data is used. To test the research hypotheses a sample of 118 companies listed in Tehran stock exchange, using screening sampling is selected, over the period 2006-2010. The results of study show that CASH HOLDINGS don’t have negative relation with firm’s value, but extra CASH HOLDINGS with current level of firm’s cash have negative relation with firm’s value. Also, stockholders pay attention to current ratio and immediate ratio in leveraged companies very much.

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APA: Copy

AZIMI, MAJID, & SABBAGH, MONIREH. (2014). THE VALUE RELEVANCE OF CASH HOLDING IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING, 6(21), 129-152. SID. https://sid.ir/paper/168233/en

Vancouver: Copy

AZIMI MAJID, SABBAGH MONIREH. THE VALUE RELEVANCE OF CASH HOLDING IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING[Internet]. 2014;6(21):129-152. Available from: https://sid.ir/paper/168233/en

IEEE: Copy

MAJID AZIMI, and MONIREH SABBAGH, “THE VALUE RELEVANCE OF CASH HOLDING IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” FINANCIAL ACCOUNTING, vol. 6, no. 21, pp. 129–152, 2014, [Online]. Available: https://sid.ir/paper/168233/en

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