INFLATION, OPERATING CYCLE, AND CASH HOLDINGS

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SEPASI SAHAR; ESMAEILI KEJANI MOHAMMAD; SAFIKHANI REZA

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2016 | Volume:22 | Issue:4 Page(s): 441-460

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Information Journal Paper

Title

INFLATION, OPERATING CYCLE, AND CASH HOLDINGS

Author(s)

SEPASI SAHAR | ESMAEILI KEJANI MOHAMMAD | SAFIKHANI REZA | Issue Writer Certificate

Keywords

CASH HOLDINGSQ2

INFLATIONQ2

OPERATING CYCLEQ2

Abstract

A corporate cash-holding strategy is a trade-off between the costs and benefits of holding cash. At the macrolevel, firms are inclined to adjust their cash-holding strategies in response to INFLATION. At the microlevel, the OPERATING CYCLE, which indicates the turnover of corporate cash flow, and An effective the corporate cash-holding strategy. This study investigates the effect of INFLATION and OPERATING CYCLE on corporate CASH HOLDINGS. To do so, a sample consisting of 1, 264 year-company data points was gathered from Tehran Stock Exchange between 1385 and 1392. For hypothesis testing, Almeida, Campello, and Weisbach model was used. The results of the study shows that as the INFLATION increases, the corporate CASH HOLDINGS will decrease and after INFLATION reaches a certain point, the corporate CASH HOLDINGS will go up as the INFLATION increases. Moreover, when OPERATING CYCLE increases, corporate CASH HOLDINGS decreases but after OPERATING CYCLE reaches a certain point, the corporate CASH HOLDINGS would stand still.

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APA: Copy

SEPASI, SAHAR, ESMAEILI KEJANI, MOHAMMAD, & SAFIKHANI, REZA. (2016). INFLATION, OPERATING CYCLE, AND CASH HOLDINGS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 22(4), 441-460. SID. https://sid.ir/paper/8280/en

Vancouver: Copy

SEPASI SAHAR, ESMAEILI KEJANI MOHAMMAD, SAFIKHANI REZA. INFLATION, OPERATING CYCLE, AND CASH HOLDINGS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2016;22(4):441-460. Available from: https://sid.ir/paper/8280/en

IEEE: Copy

SAHAR SEPASI, MOHAMMAD ESMAEILI KEJANI, and REZA SAFIKHANI, “INFLATION, OPERATING CYCLE, AND CASH HOLDINGS,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 22, no. 4, pp. 441–460, 2016, [Online]. Available: https://sid.ir/paper/8280/en

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