Financial Statement Comparability and Corporate Cash Holdings Emphasizing the Internal Aspects in Tehran Stock Exchange

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HAJIHA ZOHREH; Chenari Hassan

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Journal: Journal of Accounting Advances Year:2020 | Volume:11 | Issue:2 (77/3) Page(s): 83-116

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Information Journal Paper

Title

Financial Statement Comparability and Corporate Cash Holdings Emphasizing the Internal Aspects in Tehran Stock Exchange

Author(s)

HAJIHA ZOHREH | Chenari Hassan | Issue Writer Certificate

Keywords

Financial Statement ComparabilityQ1

Financial Reporting QualityQ2

Cash HoldingsQ1

Abstract

In this paper, we investigate the effects of Financial Statement Comparability on the corporate Cash Holdings of Tehran Stock Exchange firms. Required data for the study were collected from the financial statements of 110 firms in the 1390-1395 years. To examine the hypothesis, we used multivariate regression with panel data. For calculation of comparability of the model variable, we referred to Di Franco et al. (2011). The results revealed that there is negative and significant relationship between Financial Statement Comparability and corporate cash holding. In addition, among the moderating variables in this research, Financial Reporting Quality has a moderating role in influencing the Financial Statement Comparability with Cash Holdings. The negative relationship between the ability to compare financial statements and remuneration through the theory of representation is justifiable. Representative theory states that opportunistic managers spend on investing in projects with a net negative net worth.

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APA: Copy

HAJIHA, ZOHREH, & Chenari, Hassan. (2020). Financial Statement Comparability and Corporate Cash Holdings Emphasizing the Internal Aspects in Tehran Stock Exchange. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 11(2 (77/3) ), 83-116. SID. https://sid.ir/paper/359672/en

Vancouver: Copy

HAJIHA ZOHREH, Chenari Hassan. Financial Statement Comparability and Corporate Cash Holdings Emphasizing the Internal Aspects in Tehran Stock Exchange. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2020;11(2 (77/3) ):83-116. Available from: https://sid.ir/paper/359672/en

IEEE: Copy

ZOHREH HAJIHA, and Hassan Chenari, “Financial Statement Comparability and Corporate Cash Holdings Emphasizing the Internal Aspects in Tehran Stock Exchange,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 11, no. 2 (77/3) , pp. 83–116, 2020, [Online]. Available: https://sid.ir/paper/359672/en

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