Novel Explorations in Computational Science and Behavioral Management

Novel Explorations in Computational Science and Behavioral Management

Cash holdings and earnings quality: the role of political connections

Document Type : Original Article

Author
PhD student in accounting, Neyshabur branch, Islamic Azad University, Neyshabur, Iran
Abstract
Purpose: This research investigates the relationship between cash holdings and earnings quality in companies with political connections on the Tehran Stock Exchange (TSE).
Design/method/methodology: The present study is descriptive-applied and analyzes data from 120 companies listed on the TSE from 2016 to 2022. Multiple regression was used to test the hypotheses.
Findings: 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 earnings quality of companies with political connections.
Keywords

Subjects


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Volume 2, Issue 1 - Serial Number 3
September 2024
Pages 1-13

  • Receive Date 10 January 2024
  • Revise Date 23 February 2024
  • Accept Date 26 February 2024