Accruals Quality and Corporate Cash Holdings

The consequences of good earnings quality to mitigate information asymmetry have been the subject of many empirical studies. However, evidence on implications of earnings quality on cash holdings is sparse. This Paper investigates the determinants of corporate cash holdings using panel data for firm...

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Bibliographic Details
Main Authors: Hossein Fakhari, Seyed Rohallah Taghavi
Format: Article
Published: University of Tehran 2009-09-01
Series:بررسی‌های حسابداری و حسابرسی
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