Influence of corporate governance mechanisms on forecasting operational cash flow
Abstract One of the most important qualitative features of financial statements is the predictability of the financial statements and indicates the importance of this attribute for investors. The prediction of operating cash flows is one of the priorities of investment decisions in the capital market. therefore, finding influential variables on its forecast rates can be important in capital market and investment decisions. this study investigates the impact of corporate governance mechanisms on operational cash flow prediction. in this study of 101 accepted companies in Tehran stock exchange during the period 2012 to 2018, it has been used as a statistical sample. the research method has been practical type and type analysis of panel data. the results showed that there is a positive and significant relationship between the board power variables, the audit committee power and corporate governance power with prediction of operational cash flow. but there was no significant relationship between CEO power and ownership structure power with forecasting operational cash flow.
- 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.