The Relationship between CEO Tenure with quality of Accruals, Cash Turnover Coverage, Cash Interest Coverage and Cash Current Debt Coverage

Publish Year: 1393
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:

EAMS01_112

تاریخ نمایه سازی: 19 تیر 1394

Abstract:

This study examines the relationship between CEO Tenure with quality of Accruals, cash turnover coverage, cash interest coverage and cash current debt coverage in Iran capital market. For this study a sample of 104 companies listed in Tehran Stock Exchange was selected using sampling. In this study, the relationship between CEO Tenure with quality of Accruals, Cash Turnover Coverage, Cash Interest Coverage and Cash Current Debt Coverage Iran capital market for the period 2006 to 2011 in Tehran Stock Exchange investigated in which a total 520 observation was used. In this paper, the multiple regression method used as statistical methods. The results demonstrated that there is direct relationship between CEO Tenure with quality of Accruals, Cash Turnover Coverage, Cash Interest Coverage and Cash Current Debt Coverage

Keywords:

CEO Tenure , quality of Accruals , Cash Turnover Coverage , Cash Interest Coverage and Cash Current Debt Coverage

Authors

Mostafa Ghanbari

Islamic Azad University Fowman And Shaft Branch

Ghodratollah Talebnia

Faculty Member of Islamic Azad University, Science and Research Branch of Tehran

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