عنوان
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The Relationship between Stability Changes Unusual Free Cash Flow Remained the Persistence of Discretionary Accruals in Listed Companies the Tehran Stock Exchange.
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نوع پژوهش
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مقاله چاپشده در مجلات علمی
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کلیدواژهها
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discretionary accruals- free cash flow- cash management
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چکیده
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Investment with the aim of increasing wealth carried out. One of the factors the investment firm access to cash is enough according to agency theory can be used by management in order to personal purposes and projects with negative net present value falls risk. Also, the Stability of the negative changes unusual cash balance more Stable accruals and the change in discretionary accruals changes and stock returns there is significant relationship
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پژوهشگران
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رضا جامعی (نفر سوم)، بابک جمشیدی نوید (نفر دوم)، مستوره جواهری (نفر اول)
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