The Effect of Operating Cash Flows on the Asset and Capital Structure of Companies Listed on the Tehran Stock Exchange

This article examines the impact of operating cash flows on the asset structure and capital of companies listed on the Tehran Stock Exchange. In the present study, the statistical population of manufacturing companies listed on the Tehran Stock Exchange is 620 companies. Statistical sampling Systematic sampling method (screening) was used. Statistical sample Based on the restrictions applied, 122 companies were selected as the sample. Due to the nature of this research, the library method has been used to collect the required information. The required data has been collected through references to financial statements, explanatory notes, weekly reports and stock exchange monthly and using the latest editions of modern savings software. At the end of the statistical tests of mean, mean, maximum, minimum, standard deviation, skewness and elongation and inferential (Jark-Bra test, coefficient of determination, Fisher test, Watson camera and multivariate regression test) using Eviews software 7 has been used. The results show that there is a significant relationship between operating cash flows and the ratio of changes in companies ‘cash assets, but there is no significant relationship between operating cash flows and companies’ investment ratios. The results also showed that there is no significant relationship between operating cash flows and corporate profits, but there is a significant relationship between operating cash flows and external financing of companies