Investigating the relationship between operating cash flow and operating profit in companies admitted to Tehran Stock Exchange

سال انتشار: 1397
محل انتشار: چهارمین کنفرانس بین المللی مدیریت،کارآفرینی و توسعه اقتصادی
کد COI اختصاصی: CONFME04_302
زبان مقاله: انگلیسی
تعداد مشاهده: 586

نویسندگان

Department of Management, MS student of financial and risk management , Faculty of Humanities, University of Science and Art of Yazd, Iran

Mohammadhossein Abdorrahimian

Instructor,Department of Management,meybod university,meybod,yazd,IRAN

چکیده

In this paper, first, the quality of the impact of operating profit, operating cash flow and debt dependence on earnings accrual in listed companies in Tehran Stock Exchange has been tried. In this research, descriptive analysis should be used. In order to test the research hypotheses,the data of 274 companies during the period from 2012 to 2017 were collected, as the researcher collected the data using descriptive statistics index Is used. Finally, using descriptive statistics indexes, the hypotheses are presented by compiling and arranging the abstractfrequency distribution table and then by means of the graph. Finally, using the Eviews software, the research hypotheses were tested. Thus, the results show that the relationship between operating cash flow and operating profit in affiliated companies in Tehran Stock.Exchange affects

کلیدواژه ها

Operational cash flow, Operating profit, Tehran Stock Exchange, Tehran Stock Exchange

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