The Study of Relationship between Institutional Shareholders and Firm Cash Conversion Cycle (CCC): Evidence from Tehran Stock Exchange (TSE)
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 4, Issue 9
Abstract
Present study intends to provide evidence on the relationship of institutional shareholders with Cash Conversion Cycle (CCC) in the listed companies on Tehran Stock Exchange. Using linear regression models, at the hand of a hypothesis the relationship between the research variables are tested. The research is conducted on a statistical sample consisted of 45 listed companies on TSE in the period 2005 to 2010 (a six-year interval). Research findings from Student’s t-Test and Pearson Correlation at 95 percent confidence interval indicate absence of any significant relationship between institutional shareholders (independent variable) and CCC (dependent variable).
Authors and Affiliations
Mohammad Reza Pourali *| Assistant Professor of Accounting, Department of Accounting, Faculty of Management and Accounting, Chaloos Branch, Islamic Azad University, Chaloos, Iran, pourali@iauc.ac.ir, Mohsen Imeni| Department of Accounting, Faculty of Management and Accounting, Chaloos Branch, Islamic Azad University, Chaloos, Iran, Gholam Reza Taherpour| Department of Accounting, Faculty of Management and Accounting, Chaloos Branch, Islamic Azad University, Chaloos, Iran
Keywords
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