Managers' Ability, Comparability of Financial Statements and Investment Sensitivity to Cash Flows

Ganji ,  Hamidreza

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year 15, Issue 60 (2023)

fa 2023, 15(60): 1-16

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Managers' Ability, Comparability of Financial Statements and Investment Sensitivity to Cash Flows

Hamidreza Ganji ^*

Department of Accounting, Faculty of Social and Economic Sciences, Al-Zahra University, Tehran, Iran.

Abstract: (243 Views)

The main purpose of this research is to investigate the relationship between the comparability of financial statements and the sensitivity of investment to cash flow, emphasizing the role of managers' ability. The current research is practical in terms of purpose and correlational in nature. Multiple linear regression method based on panel data was used to test the research hypotheses. The statistical population includes 142 companies during the years 2016 to 2022. The research results showed that there is a positive and significant relationship between the comparability of financial statements and the sensitivity of investment to cash flows. In other words, in companies with higher comparability of financial statements, investment sensitivity to cash flows is higher. Also, the findings of the research showed that the manager's ability increases relationship the comparability of financial statements and the sensitivity of investment to cash flows.

Article number: 1

Keywords: Managers Ability, Financial Statements Comparability, Investment Sensitivity to Cash Flows

Full-Text [PDF 542 kb] (69 Downloads)

Type of Study: Research | Subject: Special

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Ganji H. Managers' Ability, Comparability of Financial Statements and Investment Sensitivity to Cash Flows. fa 2023; 15 (60) : 1
URL: http://qfaj.mobarakeh.iau.ir/article-1-2726-en.html

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