RELATIONSHIP BETWEEN ACCOUNTING INFORMATION TRANSPARENCY AND CORPORATE CASH HOLDINGS

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

GHAEMI M.H.; ALAVI S.M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2012 | Volume:5 | Issue:12 Page(s): 67-78

Download Full-Text

Persian Verion

View:

2,485

Download:

Cites:

Information Journal Paper

Title

RELATIONSHIP BETWEEN ACCOUNTING INFORMATION TRANSPARENCY AND CORPORATE CASH HOLDINGS

Author(s)

GHAEMI M.H. | ALAVI S.M. | Issue Writer Certificate

Keywords

EARNINGS TRANSPARENCYQ2

INFORMATION ASYMMETRYQ2

CASHQ2

Abstract

Cash which reported in balance sheet is an important asset for companies, because receiving attention from others such as investors and creditors. Excess or enough CASH holdings are affected by manager’s decisions to avoid from INFORMATION ASYMMETRY risk. Transparent disclosure in public financial information which is included in financial statements will be effective to decrease INFORMATION ASYMMETRY between owners and managers. INFORMATION ASYMMETRY leads to increase risk premium and expected returns. We investigate the effect of information transparency which measuring by EARNINGS TRANSPARENCY on CASH holdings in Tehran Stock Exchange over the period from 1383 to 1389 (Iranian calendar). Results show that there is a significant negative and relation between information transparency and CASH holdings.

Cites

References

Cite

APA: Copy

GHAEMI, M.H., & ALAVI, S.M.. (2012). RELATIONSHIP BETWEEN ACCOUNTING INFORMATION TRANSPARENCY AND CORPORATE CASH HOLDINGS. MANAGEMENT ACCOUNTING, 5(12), 67-78. SID. https://sid.ir/paper/198935/en

Vancouver: Copy

GHAEMI M.H., ALAVI S.M.. RELATIONSHIP BETWEEN ACCOUNTING INFORMATION TRANSPARENCY AND CORPORATE CASH HOLDINGS. MANAGEMENT ACCOUNTING[Internet]. 2012;5(12):67-78. Available from: https://sid.ir/paper/198935/en

IEEE: Copy

M.H. GHAEMI, and S.M. ALAVI, “RELATIONSHIP BETWEEN ACCOUNTING INFORMATION TRANSPARENCY AND CORPORATE CASH HOLDINGS,” MANAGEMENT ACCOUNTING, vol. 5, no. 12, pp. 67–78, 2012, [Online]. Available: https://sid.ir/paper/198935/en

Related Journal Papers