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Information Journal Paper

Title

Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings

Pages

  81-98

Abstract

 Considering the importance of cash holding and financial statements comparability in the capital market, this research seeks to investigate the impact of firm characteristics on the relation between financial statements comparability and cash holdings. Firm characteristics include financing limitations, financial reporting quality and ownership concentration. In order to achieve the research goals, the period of 2012 to 2016 is tested. This research uses multiple linear regression and panel data methods. The results indicate that there is a significant relation between financial statements comparability and cash holdings. Findings show that ownership concentration and financial reporting quality have a negative and significant effect on the relation between Comparability of financial statements and cash holdings. Meanwhile, the financing limitations have no significant effect on the relation between Comparability of financial statements and cash holdings.

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    APA: Copy

    REZAEI, FARZIN, MORADI, MARYAM, & MORADI, LEILA. (2020). Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 10(37 ), 81-98. SID. https://sid.ir/paper/388349/en

    Vancouver: Copy

    REZAEI FARZIN, MORADI MARYAM, MORADI LEILA. Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;10(37 ):81-98. Available from: https://sid.ir/paper/388349/en

    IEEE: Copy

    FARZIN REZAEI, MARYAM MORADI, and LEILA MORADI, “Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 10, no. 37 , pp. 81–98, 2020, [Online]. Available: https://sid.ir/paper/388349/en

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