1
Associate Professor and Faculty Members of Islamic Azad University, South Tehran Branch. Faculty of Economics and Accounting. Accounting Department
2
Accounting doctoral student, South Tehran branch, Islamic Azad University, Tehran, Iran.
Abstract
The purpose of the research is to investigate whether the manipulation of operating cash flow has an effect on the sustainability of profit-based growth in financial markets. The statistical population of the research is all the companies admitted to the Tehran Stock Exchange. Also, the time domain includes 10 consecutive years from 1391 to 1400, which research hypotheses will be investigated using the real data of these years and multivariate linear regression and combined data. which was selected after applying the limit of 120 companies. According to the results of the hypothesis test of the operating cash flow manipulation variable, considering that its significance level is less than 5%, which indicates a significant relationship with the sustainability of profit-based growth, so the main hypothesis of the research is confirmed at the 95% confidence level. And since the coefficient of this variable is negative, then manipulation of operating cash flow has an adverse effect on the sustainability of profit-based growth.
darabi,R. , shafiee,M. and yazdani,M. (2023). Investigating the impact of operating cash flow manipulation on the sustainability of profit-based growth in financial markets. Journal of Accounting and Management Vision, 5(76), 157-168.
MLA
darabi,R. , , shafiee,M. , and yazdani,M. . "Investigating the impact of operating cash flow manipulation on the sustainability of profit-based growth in financial markets", Journal of Accounting and Management Vision, 5, 76, 2023, 157-168.
HARVARD
darabi R., shafiee M., yazdani M. (2023). 'Investigating the impact of operating cash flow manipulation on the sustainability of profit-based growth in financial markets', Journal of Accounting and Management Vision, 5(76), pp. 157-168.
CHICAGO
R. darabi, M. shafiee and M. yazdani, "Investigating the impact of operating cash flow manipulation on the sustainability of profit-based growth in financial markets," Journal of Accounting and Management Vision, 5 76 (2023): 157-168,
VANCOUVER
darabi R., shafiee M., yazdani M. Investigating the impact of operating cash flow manipulation on the sustainability of profit-based growth in financial markets. Journal of Accounting and Management Vision, 2023; 5(76): 157-168.
