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A survey on the effects of components of cash and earning persistence on the stock return in Tehran Stock Exchange

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Year: 2018
COI code: AMSCONF05_155
Paper Language: English

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Authors A survey on the effects of components of cash and earning persistence on the stock return in Tehran Stock Exchange

  Narges Abdollah Zadeh - Master’s in Industrial-Financial Management, North Tehran Branch, Islamic Azad University (IAU), Tehran, Iran
  Mahdi Taghavi - Full professor and faculty member of Economics Faculty, Allameh Tabatabai University, Tehran, Iran
Mohammad Khodaei Valahzaqhard -

Abstract:

Cash flows from operating activities are one of the main indices to survey to what extent the activities of abusiness entity have led to sufficient cash flows in order to pay off loans, maintain the throughput of thebusiness entity, and pay the dividends and to what extent they have facilitated new investments without using thefinancial resources Furthermore, considering that the stock return is the main criterion for shareholders tochoose stocks and considering that the factors affecting the stock return can be useful to predict the stock returnfor future investments, the purpose of this research is to survey the effects of components of cash and earningpersistence on the stock return in Tehran Stock Exchange. The statistical sample includes 129 non-financialcompanies accepted in Tehran Stock Exchange from 2009 to the end of 2015. They were selected using ascreening method. The method of least squares means was used to analyze the data. The results showed that thecash flows from operating activities, cash flows from returns and earnings, cash flows from income taxactivities, cash flows from investing activities, cash flows from financing activities and earning persistence havea positive and significant effect on the stock return. In addition, those results indicate that the earningpersistence has a positive and significant effect on the relationship between the components of cash and stockreturn.

Keywords:

components of cash, operating cash flow, earning persistence, stock return, Tehran Stock Exchange

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COI code: AMSCONF05_155

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Abdollah Zadeh, Narges; Mahdi Taghavi & Mohammad Khodaei Valahzaqhard, 2018, A survey on the effects of components of cash and earning persistence on the stock return in Tehran Stock Exchange, 5th National Conference on Applied Research in Management and Accounting Sciences, تهران, انجمن مديريت ايران, https://www.civilica.com/Paper-AMSCONF05-AMSCONF05_155.htmlInside the text, wherever referred to or an achievement of this article is mentioned, after mentioning the article, inside the parental, the following specifications are written.
First Time: (Abdollah Zadeh, Narges; Mahdi Taghavi & Mohammad Khodaei Valahzaqhard, 2018)
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The University/Research Center Information:
Type: Azad University
Paper No.: 5549
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