The Effect of Earnings Quality on the Level of Cash Holdings with an Emphasis on the Moderating Role of Managers' Ability

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KEYGHOBADI AMIRREZA

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:43 Page(s): 177-197

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Title

The Effect of Earnings Quality on the Level of Cash Holdings with an Emphasis on the Moderating Role of Managers' Ability

Author(s)

KEYGHOBADI AMIRREZA | Issue Writer Certificate

Keywords

The Quality of ProfitQ2

the Level of Cash HoldingsQ2

The Ability of ManagersQ1

Abstract

Decision-making to determine the amount of corporate cash reserves is one of the most important issues in the financing literature. The major advantage of holding cash in inefficient capital markets is increasing the ability of the company to take advantage of valuable investment opportunities and avoiding high cost of financing outside the company, on the other hand maintaining high levels of cash for the company brings opportunity costs. This study examines the effect of earnings quality on the Level of Cash Holdings with emphasis on the moderating role of managers' ability. Accordingly, the data of 165 companies active in Tehran Stock Exchange between 1391 and 1396 were selected as a sample of research. The statistical method of this study is multivariate regression. To test the research hypotheses, the panel data model and generalized least squares (GLS) method have been used. This post-event study was conducted based on the analysis of observed data. Findings indicate that earnings quality has an impact on the Level of Cash Holdings. Also, managers' ability to influence the relationship between earnings quality and cash holdings is affected.

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APA: Copy

KEYGHOBADI, AMIRREZA. (2019). The Effect of Earnings Quality on the Level of Cash Holdings with an Emphasis on the Moderating Role of Managers' Ability. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(43 ), 177-197. SID. https://sid.ir/paper/198035/en

Vancouver: Copy

KEYGHOBADI AMIRREZA. The Effect of Earnings Quality on the Level of Cash Holdings with an Emphasis on the Moderating Role of Managers' Ability. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(43 ):177-197. Available from: https://sid.ir/paper/198035/en

IEEE: Copy

AMIRREZA KEYGHOBADI, “The Effect of Earnings Quality on the Level of Cash Holdings with an Emphasis on the Moderating Role of Managers' Ability,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 43 , pp. 177–197, 2019, [Online]. Available: https://sid.ir/paper/198035/en

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