INFORMATION CONTENT OF CASH FLOW STATEMENT'S DETAILS AND PREDICTION OF STOCKHOLDERS BENEFIT IN TSE

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AHADI SERKANI SEYED YOUSEF; TAVAKOLI FERIAL; HOSSEINIPOOR SEYED MOHAMMAD REZA

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Journal: JOURNAL OF SECURITIES EXCHANGE Year:2016 | Volume:8 | Issue:32 Page(s): 99-127

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Title

INFORMATION CONTENT OF CASH FLOW STATEMENT'S DETAILS AND PREDICTION OF STOCKHOLDERS BENEFIT IN TSE

Author(s)

AHADI SERKANI SEYED YOUSEF | TAVAKOLI FERIAL | HOSSEINIPOOR SEYED MOHAMMAD REZA | Issue Writer Certificate

Keywords

NET CASH FLOW FROM INVESTING ACTIVITIESQ2

NET CASH FLOW FROM OPERATING ACTIVITIESQ2

CASH INFLOW AND OUTFLOW FROM INVESTING ACTIVITIESQ2

NET CASH FLOW FROM FINANCING ACTIVITIESQ2

CASH INFLOW AND OUTFLOW FROM FINANCING ACTIVITIESQ2

CASH FLUCTUATIONS DURING THE YEARQ2

Abstract

There has been an attempt, during this research, to study the relationship between the factors of cash flow statement with the shareholders' interests. To this end, the data of 73 companies out of the ones listed in Tehran Stock Exchange were selected through systematic sampling. In addition to panel data analysis and multivariate regression model for the fiscal years 2005 to 2015, the correlation test was run between 8 of cash flow statement factors and the shareholders' interests through synthetic and analytic models. Findings reveal that out of the eight factors, the net CASH FLUCTUATIONS DURING THE YEAR and the NET CASH FLOW FROM FINANCING ACTIVITIES demonstrated no significant correlation. Results also showed that there is a positive correlation between the three indices of NET CASH FLOW FROM INVESTING ACTIVITIES, cash outflow from investing activities, and cash out flow from financing activities on the one hand, and achievable benefit for the investors on the other. However, there is a negative correlation between the cash flow from operating activities, cash inflow from investing activities, and cash inflow from financing activities on the one hand and shareholders’ interests on the other.

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APA: Copy

AHADI SERKANI, SEYED YOUSEF, TAVAKOLI, FERIAL, & HOSSEINIPOOR, SEYED MOHAMMAD REZA. (2016). INFORMATION CONTENT OF CASH FLOW STATEMENT'S DETAILS AND PREDICTION OF STOCKHOLDERS BENEFIT IN TSE. JOURNAL OF SECURITIES EXCHANGE, 8(32 ), 99-127. SID. https://sid.ir/paper/187702/en

Vancouver: Copy

AHADI SERKANI SEYED YOUSEF, TAVAKOLI FERIAL, HOSSEINIPOOR SEYED MOHAMMAD REZA. INFORMATION CONTENT OF CASH FLOW STATEMENT'S DETAILS AND PREDICTION OF STOCKHOLDERS BENEFIT IN TSE. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2016;8(32 ):99-127. Available from: https://sid.ir/paper/187702/en

IEEE: Copy

SEYED YOUSEF AHADI SERKANI, FERIAL TAVAKOLI, and SEYED MOHAMMAD REZA HOSSEINIPOOR, “INFORMATION CONTENT OF CASH FLOW STATEMENT'S DETAILS AND PREDICTION OF STOCKHOLDERS BENEFIT IN TSE,” JOURNAL OF SECURITIES EXCHANGE, vol. 8, no. 32 , pp. 99–127, 2016, [Online]. Available: https://sid.ir/paper/187702/en

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