Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The impact of growth opportunities and cash flow on investment

Document Type : Original Article

Authors
1 Master of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2 Assistant Professor of Accounting Department, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
Abstract
The main purpose of the research is the impact of growth opportunities and cash flow on investment. The statistical population of this research includes companies admitted to the Tehran Stock Exchange that were active during the years 1394 to 1400. Their number is 120 companies. Based on how to obtain the required data and in terms of classification of research according to their purpose, the current research is in the category of descriptive research. Based on the nature and objectives of this research, it is applied research. The results showed that growth opportunities have a negative and significant relationship with investment, but cash flow has no significant relationship with investment.
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