Investigation of the relation between cash flow management and the cost of debt

In this research we examine the relation between cash flow management and the cost of debt in the Stock Exchange of Iran. The awareness works of management for changing the form or time of reports that conduce reporting cash flow in different form, is cash flow management. The relation between cost of debt and cash flow management provide evidence for the efficiency of uses of debt in process of cash flow information. We also examine the effect of leverage, firm size and corporate governance on cash flow management. The result of the research show that cash flow management has the direct effect on financial costs and increase it. Also the firm size has a direct and leverage has the indirect effect on cash flow management. We use the technical panel of regression analysis.