Investigating the models of the impact of different types of cash flows from the differentiation strategy and cost leadership with emphasis on the capital structure

In the capital structure, there is a necessity and thematic importance for the scientific expression of the impact of strategy and capital structure on the company's cash flows. Tehran securities and exchange in the period 2013 to 2018, which were extracted and analyzed as a sample by the method of systematic deletion of information of 139 companies. The statistical method used is the combined data method and the regression models were fitted with Eviews software. The results of hypothesis testing show that cost leadership and differentiation strategies have a significant effect on different types of cash flows by considering capital structures.