نویسندگان
1 دانشگاه آزاد اسلامی واحد فیروزکوه،استادیار و عضو هیئت علمی،دکترای حسابداری
2 دانشگاه علم و هنر،کارشناس ارشدمهندسی مالی و مدیریت ریسک
3 دانشگاه پیام نور،دانشجوی دکتری،مدیریت بازرگانی استراتژیک
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
There has been an attempt, during this research, to study the relationship between the factors of cash flow statement with the shareholders' interests. To this end, the data of 73 companies out of the ones listed in Tehran Stock Exchange were selected through systematic sampling. In addition to panel data analysis and multivariate regression model for the fiscal years 2005 to 2015, the correlation test was run between 8 of cash flow statement factors and the shareholders' interests through synthetic and analytic models. Findings reveal that out of the eight factors, the net cash fluctuations during the year and the net cash flow from financing activities demonstrated no significant correlation. Results also showed that there is a positive correlation between the three indices of net cash flow from investing activities, cash outflow from investing activities, and cash out flow from financing activities on the one hand, and achievable benefit for the investors on the other. However, there is a negative correlation between the cash flow from operating activities, cash inflow from investing activities, and cash inflow from financing activities on the one hand and shareholders’ interests on the other.
کلیدواژه‌ها [English]
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