Investigating the impact of cash flow growth on company performance with an emphasis on financial helplessness and financial leverage in acquired companies of the Tehran Stock Exchange.

In the accounting literature, special attention has been paid to cash flows and performance, in the present study, an attempt was made to investigate the effect of cash flow growth on company performance, emphasizing financial helplessness and financial leverage in listed companies. For this purpose, the data of a sample of 101 companies admitted to the Tehran Stock Exchange in the period between 1392 and 1400 were used. The sampling method in this research is based on the systematic elimination method, and the multiple regression method based on consolidated data (panel data) is used to test the model's hypotheses. Also, E-views software was used to analyze the results and process the data. The results of this research show that the cash flow growth variable has a positive and significant effect on the company's performance. Also, the results show that financial helplessness and financial leverage have an inverse and direct effect on the relationship between the growth of cash flows and the performance of companies, respectively.