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Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   FALL 2009 , Volume 16 , Number 57; Page(s) 69 To 84.
 
Paper: 

ACCRUALS QUALITY AND CORPORATE CASH HOLDINGS

 
 
Author(s):  FAKHARI H., TAGHAVI S.R.A.
 
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Abstract: 

The consequences of good earnings quality to mitigate information asymmetry have been the subject of many empirical studies. However, evidence on implications of earnings quality on cash holdings is sparse. This Paper investigates the determinants of corporate cash holdings using panel data for firms listed in Tehran stock exchange from 2001 to 2007 to analyze the effect of financial reporting quality on cash holdings and uses accrual quality as a proxy of financial reporting quality. Our results suggest that cash holdings are negatively affected by financial reporting quality. This finding suggests firms with good accrual quality hold lower cash levels than firms with poor accrual quality. The results also show that cash holdings are positively affected by the growth opportunity, cash flows and liquid assets and negatively affected by size, debt maturity and opportunity cost.

 
Keyword(s): INFORMATION ASYMMETRY, FINANCIAL REPORTING QUALITY, CORPORATE CASH HOLDINGS, ACCRUALS QUALITY
 
 
References: 
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Cite:
APA: Copy

FAKHARI, H., & TAGHAVI, S. (2009). ACCRUALS QUALITY AND CORPORATE CASH HOLDINGS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(57), 69-84. https://www.sid.ir/en/journal/ViewPaper.aspx?id=190836



Vancouver: Copy

FAKHARI H., TAGHAVI S.R.A.. ACCRUALS QUALITY AND CORPORATE CASH HOLDINGS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW. 2009 [cited 2021April11];16(57):69-84. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=190836



IEEE: Copy

FAKHARI, H., TAGHAVI, S., 2009. ACCRUALS QUALITY AND CORPORATE CASH HOLDINGS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, [online] 16(57), pp.69-84. Available at: <https://www.sid.ir/en/journal/ViewPaper.aspx?id=190836>.



 
 
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