Identifying the Relationship between Accounting Cash Flow Accounting and Emphasis on Controlled Shareholder Moderating Role
The purpose of this study is to identify the relationship between cash holding and accounting conservatism with emphasis on the moderating role of controlling shareholders. To achieve this, the theoretical foundations and research on cash holding and accounting conservatism had to be explored to obtain the information needed. In this documentary review, related literature, various frameworks and approaches were used to measure the accounting conservatism component and to reconcile it with the topics in the companies studied to evaluate corporate controlling shareholders. The statistical population of the listed companies is Tehran Stock Exchange.
A total of 121 company samples were examined during the years 2013-2015. The results show that accounting conservatism has an impact on cash holdings of listed companies and shareholder control on the relationship between accounting conservatism and cash holdings of accepted companies. It is effective in the Tehran Stock Exchange.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.