1
Assistant Professor, Faculty of Contemporary Higher Education, Oswah
2
Master of Accounting. Institute of Contemporary Higher Education, Osweh, Iran.
Abstract
The central role of capital in today's business world lies with nobody. One of the most important requirements of any economic activity is to provide the necessary funding. Identifying different ways of financing and utilizing the right financial tools will definitely help management make the right decisions and gain more resources. Capital structure decisions are one of the most effective tools for managers to manage cost of capital. Therefore, the present study investigates the relationship between cash flow risk and capital structure decisions in Tehran Stock Exchange companies. For this purpose, a sample of 119 companies listed in Tehran Stock Exchange including a seven year period was selected based on the financial statements of the companies studied during 2011-2017 and tested for hypotheses using multivariate linear regression method. EVIEWS version 9 software was used. The results show that there is a positive and significant relationship between cash flow risk and capital structure decisions
razmi,H. and porfahad,M. (2019). Relationship between cash flow risk and capital structure decisions. Journal of Accounting and Management Vision, 2(15), 119-135.
MLA
razmi,H. , and porfahad,M. . "Relationship between cash flow risk and capital structure decisions", Journal of Accounting and Management Vision, 2, 15, 2019, 119-135.
HARVARD
razmi H., porfahad M. (2019). 'Relationship between cash flow risk and capital structure decisions', Journal of Accounting and Management Vision, 2(15), pp. 119-135.
CHICAGO
H. razmi and M. porfahad, "Relationship between cash flow risk and capital structure decisions," Journal of Accounting and Management Vision, 2 15 (2019): 119-135,
VANCOUVER
razmi H., porfahad M. Relationship between cash flow risk and capital structure decisions. Journal of Accounting and Management Vision, 2019; 2(15): 119-135.
