Since 2014
A study on the relationship between fraud and cash policies of listed companies in Tehran Stock Exchange
Academic Journal of Accounting and Economic Researches
View Archive Info| Field | Value | |
| Title |
A study on the relationship between fraud and cash policies of listed companies in Tehran Stock Exchange
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| Creator |
Kamrani, Hossein
Abedini, Bijan |
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| Description |
Today, cash as an inevitable necessity, is of interest to all corporates and institutions. In fact, cash is the most fluid and best asset of the enterprise, which if properly managed, will lead to great success for the company and if it is managed with no planning and skills, it may lead to the company bankruptcy. Falsification of financial statements, including the manipulation of their constituent elements through overstating assets, sales and profits or understating the liabilities, expenses and loss. Existing studies suggest a direct link between fraud in corporates and the corporates financing options. The aim of this study is to examine the relationship between fraud and financial liability and cash policies. For this purpose, a sample of 120 companies listed in Tehran Stock Exchange has been reviewed for the 5-year period 2009 to 2013. To verify the hypotheses, logistic regression analysis is used. Hypotheses testing results show that there is a significant relationship between the fraud (financial and tax distortions) in financial reporting and cash holdings in corporates. However, there is no significant relationship between fraud (financial, legal and tax distortions) in financial reporting and changes in corporate cash flow and cash flow volatility. There is also no significant relationship between fraud (legal distortions) in financial reporting and corporate cash holdings.
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| Publisher |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783
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| Contributor |
—
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| Date |
2018-02-06
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/640
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| Source |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 3, No 3 (2014): July 2014
2333-0783 2375-7493 |
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| Language |
eng
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| Relation |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/640/416
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| Rights |
Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0 |
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