The Relationship between of Cash Flow Volatility & Trade Credit according to the role of Size and Financial Crisis in Stock Exchange Companies

The purpose of this study is to investigate the relationship between cash flow fluctuations and business credit with respect to the role of size and financial crisis in stock exchange companies in Tehran Stock Exchange. In terms of purpose, this research is an applied research and is considered as a descriptivecorrelational research. Research data for a period of seven years (2012 to 2018) have been collected from the audited financial statements of Tehran Stock Exchange companies and in some cases using new information software containing capital market data. The data of 143 companies, after a comprehensive review of the availability of their information, are processed by systematic deletion method after collection, and by appropriate descriptive statistical methods as well as inferential statistical methods to identify the type of combined data and using R statistical software was analyzed. Based on the analysis, the results of testing the hypotheses at the level of five percent error showed that there is no negative and significant relationship between the fluctuations of cash flows and business credit of the company. The size of the firm does not reinforce the relationship between fluctuations in the cash flow and business credit of the firm. The company's financial crisis weakens the relationship between fluctuations in the company's cash flow and business credit.