Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The Impact of Government Ownership on the Relationship between Investment and Company Cash Flow

Document Type : Original Article

Authors
1 Associate Professor and Faculty Members of Islamic Azad University, South Tehran Branch. Faculty of Economics and Accounting. Accounting Department
2 iau
Abstract
The amount of investment of companies can be due to several factors, one of which is the cash flow of the company and in fact the amount of financial resources available to finance new projects. How to finance new investments in the company; It is influenced by management decisions, but in general, it seems that the higher the cash flow of the company, the higher the amount of its investments. The purpose of this study is to investigate whether public ownership has a significant effect on the relationship between investment and cash flow. The statistical population of companies listed on the Tehran Stock Exchange between 2014 and 2019 and using the information of 134 companies and multivariate linear regression method was tested to hypotheses that the test results showed a significant relationship between investment and cash flow and also In other hypothesis test results, it was observed that public ownership has a significant effect between investment and cash flow.
Keywords