THE EFFECT OF CASH HOLDINGS ON INCOME SMOOTHING
THE EFFECT OF CASH HOLDINGS ON INCOME SMOOTHING
复制标题
现金持有量对收入平滑的影响
DOI：
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发表时间：
2012
期刊：
影响因子：
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通讯作者：
S. Mohammadi
中科院分区：
文献类型：
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作者：
S. Mohammadi
本文利用2005年至2010年德黑兰证券交易所(TSE)上市公司的面板数据，分析了现金持有量与收益平滑之间的关系。研究结果表明，现金持有量与收入平滑之间存在显著的正相关关系，而现金持有量的正向变化与收入平滑之间没有显著的相关关系。
This paper uses panel data for companies listed in Tehran Stock Exchange (TSE) over the period from 2005 to 2010 to analyze the relationship between cash holdings and income smoothing. The results indicate that there is a significant positive relationship between cash holdings and income smoothing, but there was no significant relationship between positive changes in cash holdings and income smoothing.