Studying the Relationship between the Quality of the Accrual Items, the Amount of Cash and Firms Free Cash Flow in Companies listed on the Tehran Stock Exchange
Journal Title: Journal of Science and today’s world - Year 2014, Vol 3, Issue 2
Abstract
The current study aimed at reviewing the relationship between the quality of the accrual items, the amount of cash and firms free cash flow. Therefore, the information of the accepted firms in Tehran Stock Exchange has been gathered from 2003 to 2008. The dependent variable is the firms’ preserved cash by the end of the period as well as firms’ free cash flow. The independent variable is the quality of the accrual items. The results demonstrate that there is a significant relationship between the qualities of the accrual items, firms’ preserved cash and free cash flow.
Authors and Affiliations
Saeed Gheiji
Keywords
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