Achieving a strong and efficient monetary cycle is of great importance and necessity due to the dependency of corporates on banks in Iran. Owing to the importance of cash management in firms, this study assesses the impact of bank health on Cash flow sensitivity of cash of listed corporates on Tehran Stock Exchange (TSE) by analyzing 102 firms which have received facilities from 20 active Irani...

In this paper we offer the first large sample evidence on the availability and usage of credit lines in U.S. public corporations and use it to re-examine the existing findings on corporate liquidity. We show that the availability of credit lines is widespread and that average undrawn credit is of the same order of magnitude as cash holdings. We test the trade-off theory of liquidity according t...

weather and climate parameters and their effects on crops, is one of the most effective factors in yield increase. agro-climatic studies could be used to determine the potential of various regions and the exploit these resources to the maximum possible extent. in this study, in order to evaluate the agricultural climate of spring canola cultivation in selected stations in hamedan province, the ...

the current study aims to review the cross sectional variation in cash flow asymmetric timeliness and its effect on conditional conservatism. in this study, data from 120 firms in tehran stock exchange for the period spanning 1384- 1390 were examined. the regression model used in this research is panel data method with fixed effects approach. the most common measure of conditional conservatism ...

INTRODUCTION Treat-to-target (T2T) strategies using a protocol of pre-defined adjustments of disease-modifying anti-rheumatic drugs (DMARDs) according to disease activity improve outcomes for patients with rheumatoid arthritis (RA). However, successful implementation may be limited by deviations from the protocol. The aim of this study was to determine the prevalence of protocol deviation, expl...

The aim of this study is to evaluate the impact of cash dividend components on corporates earnings persistence and return on stock. The population of study consists of 109 companies listed in Tehran Stock Exchange from 2011 to 2016. Data was analyzed using regression model. According to results, the cash component of earnings is more persistent than accruals and it can be used to predict future...

Treasury departments of financial institutions often view the management of physical cash as an unavoidable but necessary part of their business – and usually not as core to their business activities. Yet, on the other hand, cash is perceived as sensitive and in most cases cannot be outsourced completely. At the same time, even after many years of ongoing payment innovations, cash is by far sti...