The Effect of Business Combinations on the Level of Cash Holdings

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NIKBAKHT MOHAMMAD REZA; FIROOZNIA AMIR; Gheytanchian Sarvenaz; KALHORNIA HAMID

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2019 | Volume:10 | Issue:40 Page(s): 5-24

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Title

The Effect of Business Combinations on the Level of Cash Holdings

Author(s)

NIKBAKHT MOHAMMAD REZA | FIROOZNIA AMIR | Gheytanchian Sarvenaz | KALHORNIA HAMID | Issue Writer Certificate

Keywords

Level of Cash HoldingsQ1

Business CombinationsQ1

Internal Capital MarketsQ1

Information AsymmetryQ2

Dependence on External FinancingQ2

Abstract

Business Combinations make it easier to transfer information between member companies (groups) and therefore will reduce the Information Asymmetry. The business combination is also able to create domestic capital markets that are a safe way of financing so that they can mitigate the problem of Information Asymmetry and Dependence on External Financing. This study examines the effect of business combination on the Level of Cash Holdings in Tehran Stock Exchange during the years 2007 to 2015. The Multiple linear regression was used to test research hypotheses. The results showed that no significant relationship found between the Level of Cash Holdings in business combination companies in comparison independent firms. The results of this study also show that cash holdings in companies in diverse industries is than less diversified ones compared to other Business Combinations. Other findings of this study showed that there is a significant positive relationship between Information Asymmetry and cash holdings. Also dependence on external financial resources and the Level of Cash Holdings has no significant relationship with each other.

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APA: Copy

NIKBAKHT, MOHAMMAD REZA, FIROOZNIA, AMIR, Gheytanchian, Sarvenaz, & KALHORNIA, HAMID. (2019). The Effect of Business Combinations on the Level of Cash Holdings. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 10(40 ), 5-24. SID. https://sid.ir/paper/372724/en

Vancouver: Copy

NIKBAKHT MOHAMMAD REZA, FIROOZNIA AMIR, Gheytanchian Sarvenaz, KALHORNIA HAMID. The Effect of Business Combinations on the Level of Cash Holdings. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2019;10(40 ):5-24. Available from: https://sid.ir/paper/372724/en

IEEE: Copy

MOHAMMAD REZA NIKBAKHT, AMIR FIROOZNIA, Sarvenaz Gheytanchian, and HAMID KALHORNIA, “The Effect of Business Combinations on the Level of Cash Holdings,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 10, no. 40 , pp. 5–24, 2019, [Online]. Available: https://sid.ir/paper/372724/en

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