Title : ( Investment-Cash Flow Sensitivity: A Study of Iranian Listed Companies )
Authors: Mahdi Salehi , Ali Mohammadi , Parisa Taherzadeh Esfahani ,
Full TextAbstract
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 analysis. The results showed that receiving modified report has a significant negative effect on cash flow-investment sensitivity. The findings also suggest the significant effect of receiving qualified report and unqualified report with explanatory paragraphs on cash flow-investment sensitivity.
Keywords
, Auditing, auditor report, cash flow-investment sensitivity, Iran
@article{paperid:1034755,
author = {Salehi, Mahdi and Ali Mohammadi and Parisa Taherzadeh Esfahani},
title = {Investment-Cash Flow Sensitivity: A Study of Iranian Listed Companies},
journal = {Organizacija},
year = {2013},
volume = {46},
number = {3},
month = {June},
issn = {1318-5454},
pages = {87--97},
numpages = {10},
keywords = {Auditing; auditor report; cash flow-investment sensitivity; Iran},
}
%0 Journal Article
%T Investment-Cash Flow Sensitivity: A Study of Iranian Listed Companies
%A Salehi, Mahdi
%A Ali Mohammadi
%A Parisa Taherzadeh Esfahani
%J Organizacija
%@ 1318-5454
%D 2013
