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:: Volume 1, Issue 1 (modern theories of accounting ,quarterly journal,autumn2011,vol1,no.1 2011) ::
3 2011, 1(1): 119-146 Back to browse issues page
Role of Changes in Expected Cash Balance on Firm’s Future Performance
Farzin Rezaei , Hassan Hemmati , Kimia Eslami
Abstract:   (1478 Views)
This paper empirically examines effect of changes expected cash balances on future performance . the main findings include : 1) higher deviation are associated with lower future return on assets (ROA) ; 2) the effect deviation on future ROA , is statically significant ; 3) deviation of expected cash balance on future ROA increases as the size of deviations increases . for implement research uses of 21 industry active on exchange Tehran on period 1383-1387 , that include 92 firms . Research use of panel data method . The findings indicate that deviation of cash balance influence on future ROA . And the aforementioned association is found in both positive and negative deviations ; the effect of negative deviation on future ROA is stronger than that of positive deviation . The paper also concludes the size of deviation are significantly effect on future ROA but deviation of expected cash balance , not significantly influence on future return on operating assets (RNOA) .
 
 
Keywords: Expected cash balances, Future ROA, Net of financing, Asset volatility
Full-Text [PDF 331 kb]   (55 Downloads)    
Type of Study: Research | Subject: General
Received: 2011/07/5 | Accepted: 2011/09/8 | Published: 2011/09/23
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rezaei F, hemmati H, eslami K. Role of Changes in Expected Cash Balance on Firm’s Future Performance. 3 2011; 1 (1) :119-146
URL: http://mta.raja.ac.ir/article-1-32-en.html


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Volume 1, Issue 1 (modern theories of accounting ,quarterly journal,autumn2011,vol1,no.1 2011) Back to browse issues page
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