جستجوی مقالات مرتبط با کلیدواژه "جریان نقدآزاد" در نشریات گروه "علوم انسانی"

Accruals are one of the most important and effective parts of profit, examining these items along with free cash flow in estimating financial stability and performance review is of great importance and reduces the uncertainty of users and beneficiaries of financial information. The aim of the upcoming research is to determine the effect of adjusting the Jones model discretionary and nondiscretionary accruals and also free cash flow on financial stability. The statistical population of the research included all insurance companies and its time period was between 2015 and 2021. The research method is applied in terms of purpose and descriptive in terms of nature and content. Hypotheses testing has been done using correlation between variables and two regression approaches and genetic meta-heuristic algorithm. The results obtained from the test of research hypotheses showed that the variables of discretionary and non discretionary accrual items and free cash flow have a significant effect on financial stability. Also, the results showed that the estimation of financial stability using genetic algorithm is accurate from multivariate regression.

This study examines effect distributional cash to shareholders on the relationship between costs and conditional conservatism representing 104 companies listed on TSE in the period from 2006-2014 deals. Analysis of findings based on panel data shows that the agency cost of and demand for conditional conservatism a significant and positive relationship exists, The relationship between the distribution of cash and conditional conservatism is not significant. And the role distribution of cash on the relationship between the agency and conditional conservatism is significant and positive. Payment of dividends, creating a conflict of interest between shareholders and creditors, so in such a situation demand for conservatism both the creditors and the shareholders' increases and is expected to accounting conservatism incentives for efficient investment decisions, created and monitoring of decisions investment managers facilitate and ultimately lead to the reduction of agency problems. so companies with excess cash at a high level, have higher levels of conservatism.

Several researches have been done to reach appropriate criteria for evaluating the companies’ and managers’ performance in order to make sure that the company’s trend is in harmony with the actual interests of investors and also a basis for the potential investors and creditors to make economic decisions. In this research for some of the listed companies at Tehran Stock Exchange (TSE), we have studied the effect of free cash flow(FCF) on return on assets, rate of growth of profit and return on sales indexes. A sample of 123 companies was selected during time period of 2006 to 2012 and then the collected data are investigated by using multi-variable regression model. Results show that free cash flow will affect return on assets; but, there is no influence on the rate of growth of profit and return on sales.