| Title: | Investment-cash flow sensitivity : a study of Iranian listed companies |
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| Authors: | ID Salehi, Mahdi (Author)
ID Mohammadi, Ali (Author)
ID Taherzadeh Esfahani, Parisa (Author) |
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| Files: |  Organizacija_2013_Salehi,_Mohammadi,_Taherzadeh_Esfahani_Investment-Cash_Flow_Sensitivity_A_Study_of_Iranian_Listed_Companies.pdf (192,76 KB)
MD5: 82564EB5BE30989C0AC5140115699D63
PID: 20.500.12556/dkum/672adf53-fbc8-42b6-a141-3e76c5875ae4
 http://www.degruyter.com/view/j/orga.2013.46.issue-3/orga-2013-0009/orga-2013-0009.xml
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| Language: | English |
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| Work type: | Scientific work |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | FOV - Faculty of Organizational Sciences in Kranj
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| Abstract: | The 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. |
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| Keywords: | auditing, auditor report, cash flow-investment sensitivity, Iran |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Year of publishing: | 2013 |
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| Number of pages: | str. 87-98 |
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| Numbering: | Letn. 46, št. 3 |
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| PID: | 20.500.12556/DKUM-69163  |
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| ISSN: | 1318-5454 |
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| UDC: | 658.14:336.76 |
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| ISSN on article: | 1318-5454 |
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| COBISS.SI-ID: | 269495552 |
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| DOI: | 10.2478/orga-2013-0009 |
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| NUK URN: | URN:SI:UM:DK:CBXQSJGH |
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| Publication date in DKUM: | 04.12.2017 |
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| Views: | 1351 |
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| Downloads: | 178 |
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| Metadata: |    |
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| Categories: | Misc.
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