The Relation between Managerial Pessimism with Adequacy Cash and Interest Expense Coverage According to the Retained Earnings

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Esmaeilzadeh Ghorbanali; NABAVI CHASHMI SEYED ALI

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:47 Page(s): 191-213

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Information Journal Paper

Title

The Relation between Managerial Pessimism with Adequacy Cash and Interest Expense Coverage According to the Retained Earnings

Author(s)

Esmaeilzadeh Ghorbanali | NABAVI CHASHMI SEYED ALI | Issue Writer Certificate

Keywords

Pessimism ManagementQ1

Adequacy of CashQ1

Frequency Coverage of Interest ExpenseQ1

the Accumulated ProfitQ1

Abstract

This study examines the relationship between pessimism and frequency efficient management of cash interest expense coverage according to the company's retained earnings. To achieve this goal, four hypotheses was used and to test hypotheses, data from 93 firms listed in the Tehran Stock Exchange by using systematic sampling were selected. To perform multiple regression test hypotheses using software was used SPSS17. The results show that pessimism is that the efficient management of cash and Frequency Coverage of Interest Expense In companies with retained earnings down significantly as there is an inverse relationship. But the pessimism efficient management of cash and Frequency Coverage of Interest Expense in companies with high retained earnings, there is no relation.

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APA: Copy

Esmaeilzadeh, Ghorbanali, & NABAVI CHASHMI, SEYED ALI. (2020). The Relation between Managerial Pessimism with Adequacy Cash and Interest Expense Coverage According to the Retained Earnings. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(47 ), 191-213. SID. https://sid.ir/paper/362769/en

Vancouver: Copy

Esmaeilzadeh Ghorbanali, NABAVI CHASHMI SEYED ALI. The Relation between Managerial Pessimism with Adequacy Cash and Interest Expense Coverage According to the Retained Earnings. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(47 ):191-213. Available from: https://sid.ir/paper/362769/en

IEEE: Copy

Ghorbanali Esmaeilzadeh, and SEYED ALI NABAVI CHASHMI, “The Relation between Managerial Pessimism with Adequacy Cash and Interest Expense Coverage According to the Retained Earnings,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 47 , pp. 191–213, 2020, [Online]. Available: https://sid.ir/paper/362769/en

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