Investment-cash flow sensitivitySalehi, Mahdi (Avtor) Mohammadi, Ali (Avtor) Taherzadeh Esfahani, Parisa (Avtor) auditingauditor reportcash flow-investment sensitivityIranThe main objective of the current study is to examine the effect of audit report on cash-flow investment sensitivity of 123 listed companies in Tehran Stock Exchange (TSE) during 2006-2010. Regression analysis and synthetic data were used for data analysis. The results showed that receiving modified report has a significant negative effect on cash flow-investment sensitivity. The findings also suggest the significant effect of receiving qualified report and unqualified report with explanatory paragraphs on cash flow-investment sensitivity.20132017-12-04 09:39:46Znanstveno delo69163ISSN: 1318-5454UDK: 658.14:336.76OceCobissID: 610909COBISS_ID: 269495552DOI: 10.2478/orga-2013-0009ISSN pri članku: 1318-5454NUK URN: URN:SI:UM:DK:CBXQSJGHsl