Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between the fluctuations cash flow and credit commercial firms with emphasis on turnover firm

Document Type : Original Article

Authors
amuzesh ali elm ve fan avari shams inistution
Abstract
This research examines investigating the relationship between the fluctuations cash flow and credit commercial firms with emphasis on turnover firm. The present research is applied in terms of its purpose and the methodology is a causal research (post-event). The statistical population of this study was all companies accepted in Tehran Stock Exchange. Using systematic elimination sampling, 126 companies were selected as the sample of research and were studied during the period of 6 years between 2012 and 2017. The method used for collecting information is a library. To test of hypothesis hypotheses, multiple regression has been used with Panel data model. The results of the research hypothesis show that there is a reverse and significant relationship between cash flow fluctuations and credit commercial firms. However, turnover firm has a direct and significant impact on the relationship between cash flow fluctuations and credit commercial firms.
Keywords