The purpose of this study was to investigate the effect of earnings quality on the maintenance level of corporate surplus cash and their final value in Tehran Stock Exchange. The sampled companies of Tehran Stock Exchange were selected according to specific constraints, including a sample of 120 active companies in Tehran Stock Exchange. The time domain of the research consists of a six-year period based on the financial statements of the companies under study during the years 2011-2018. For testing of assumptions, multivariate linear regression was used using EVIEWS software version 9. The results indicate that excess cash holdings have a significant and positive effect on the company's value. Also, the quality of profit on the relationship between surplus cash and company value has a significant statistical effect. Finally, the quality of profits on the company's value does not have a statistically significant effect.
salimi,Y. and khakzad kahagh,S. (2019). An Investigation of the Effect of Earning quality on coprate Eacess Cash Holdings and Their Margin Value in Tehran Stock Exchange. Journal of Accounting and Management Vision, 2(6), 64-79.
MLA
salimi,Y. , and khakzad kahagh,S. . "An Investigation of the Effect of Earning quality on coprate Eacess Cash Holdings and Their Margin Value in Tehran Stock Exchange", Journal of Accounting and Management Vision, 2, 6, 2019, 64-79.
HARVARD
salimi Y., khakzad kahagh S. (2019). 'An Investigation of the Effect of Earning quality on coprate Eacess Cash Holdings and Their Margin Value in Tehran Stock Exchange', Journal of Accounting and Management Vision, 2(6), pp. 64-79.
CHICAGO
Y. salimi and S. khakzad kahagh, "An Investigation of the Effect of Earning quality on coprate Eacess Cash Holdings and Their Margin Value in Tehran Stock Exchange," Journal of Accounting and Management Vision, 2 6 (2019): 64-79,
VANCOUVER
salimi Y., khakzad kahagh S. An Investigation of the Effect of Earning quality on coprate Eacess Cash Holdings and Their Margin Value in Tehran Stock Exchange. Journal of Accounting and Management Vision, 2019; 2(6): 64-79.
