Investigating the effect of cash flow management on the performance of companies admitted to the Tehran Stock Exchange

Regarding the management of cash flows, there is a popular theory that shows the conversion of materials into cash from the sale of goods and services. This case is a reflection of the company's ability to produce and is one of the basic concepts in the field of financial literature, so this research examines the effect of management Cash flow deals with the performance of the company in the accepted companies of Tehran Stock Exchange. In this research, the number of 138 companies admitted to the Tehran Stock Exchange in the period of 2018-2019 has been examined. In order to test the hypotheses, Poled's (combined) multiple linear regression model was used. The findings of the research show that, in general, cash flow management has a positive and significant effect on performance evaluation indicators, such as return on equity, return on assets, and Kiotobin ratio.