The impact of ownership concentration and operational cycles on the relationship between comparability of financial statements and cash holdings
Considering the importance of holding cash and comparing financial statements in the capital market, this research seeks to investigate the effects of ownership concentration and operational cycles on the relationship between the ability to compare financial statements and corporate cash holdings. In order to achieve the research goals, the companies listed in the Tehran Stock Exchange during the period 1393 to 1397 were tested. In this research, multiple linear regression has been used using panel data. The results indicate that there is a significant relationship between comparability of financial statements and cash holdings. On the basis of the findings, the effect of operational cycles on the relationship between the comparability of financial statements and cash holdings is significant, as well as the effect of operational cycles and ownership concentration on the relationship between the ability to compare financial statements and cash holdings.
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