نوع مقاله : مقاله پژوهشی
نویسنده
دانشجوی دکتری حسابداری ، دانشگاه آزاد اسلامی نیشابور، نیشابور، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
This research investigates the relationship between cash holdings and profit quality in companies with accepted political connections on the Tehran Stock Exchange. The political hypothesis suggests that companies more exposed to political risk incur relatively higher expenses compared to other firms and, consequently, show a greater inclination to manipulate profits to avoid these costs. The present study is descriptive-applied and analyzes data from 120 companies listed on the Tehran Stock Exchange from 1388 to 1394. The hypothesis testing indicates a significant relationship between the level of cash holdings, operating cash flow in the previous year, current year, and next year, and the profit quality of companies with political connections.
کلیدواژهها [English]
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