Effect of cash flow statement on company value

The cash flow statement provides information about the valuation of future cash flows, the uncertainty of these flows and the market value of the company. In fact, the inflow of liquidity instead of the outflow of liquidity in all the activities of the company, affects the performance of the stock price and the value of the company. Therefore, the purpose of this study is to investigate the effect of cash flow statement on the value of the company. To achieve the purpose of the study, the composite data of 146 companies listed on the Tehran Stock Exchange in the period 1399-1389 were analyzed and analyzed using multivariate linear regression. The findings showed that there is a negative and significant relationship between cash flows from operating and investment activities as well as a positive and significant relationship between financing activities and company value.