, the main objective of the current study is to evaluate the relationship between cash flow management and firm financial performance in Iran.
Design/methodology/approach – In the present study, using the data of 155 companies listed on the Tehran Stock...

The aim of this study is to examine why firms may manipulate not just their earnings but also

their cash flows, and to investigate the effects of this behaviour on the cost of debt. The study

highlights the discretion afforded in IFRS...

indicate that firm’s operating cash flow have a significant correlation with working capital management. The obtain findings would develop the basis of working capital management knowledge, would help companies in effective working capital management...

The main objective of the current study is to examine the effect of audit report on cash-flow investment sensitivity of 123 listed companies in Tehran Stock Exchange (TSE) during 2006-2010. Regression analysis and synthetic data were used for data...

The present study is investigating the quality of annual accounting earnings in banking firms that have been listed in Tehran Stock Exchange (TSE) and it evaluates the most important information of accounting that is earnings and cash flows...

outliers, were analyzed. Among the managerial operating variables (capital expenditure, variations in revenue, cash flow from operating activities (CFO) and cash flow from financing activities (CFF), firm age, and cost of goods sold (CGS)), firm age and CGS...

Purpose – The purpose of this paper is to investigate the implementation of the targeted subsidies plan in the rural and agricultural sectors of Iran and its impact on the government’s sales income, operating cash flow (OCF) and receivables...