The study of relationship between the changes of Cash Flow Report and the Changes of Market Value of Accepted Companies in Tehran Exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 7, Issue 4
Abstract
The purpose of this study is the study of relationship between the changes of cash flow and the changes of market value of accepted companies in Tehran Exchange. In order to test research hypothesis, obtained data from 68 sample companies were analyzed by regression method and related statistical tests for a time period from 2008 to 2011. Frompurpose point of view this study is an applied one, from procedure point of view it's a descriptive-deductive one, and from time broad dimension point of view it is a forth happening one. It applied past information of sample companies. In order to evaluate suitable models of hypothesis testing in modulated data, Klomogrove-Smearnove and spearman test were applied. Research results show that there is no meaningful relationship between the changes of obtained cashes from companies'operating activities, funding activities,funding revenue and market value changes. Also, there is no meaningful relationship between the changes of cash flows(operating activities, funding, and funding revenue) and market value of company.
Authors and Affiliations
AzamSoleimani| Department of Business Management, Shahre-e-Ray branch. Islamic Azad University, Tehran, Iran., Hamed Achak| Post-graduate of Accounting, Islamic Azad University, Zahedan, Iran. email: hamed_achak@yahoo.com
Keywords
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