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Analysis of financial statements comparability of keeping operational cash
Resumo
The information flow is a key parameter in an economic activity and operates as a main criteria in the creation, stability and efficiency of asset markets. The goal of this study is the analysis of financial statements comparability of keeping operational cash. to achieve this, the data related to the accepted companies in securities exchanges from 1388 to 1396 were extracted and the combinational data regression model was used to test the study hypothesis. Study results show that the equality of financial report, comparability and the financial provision limitation have a meaningful effect on keeping operational cash. on the other hand, the effect of organizational ownership on keeping cash is not confirmed. In the end, the results indicate that keeping cash is a function of comparability and liquidity changes caused by financial report quality changes and has the ability of swing comparing.
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DOI: https://doi.org/10.20397/2177-6652/2020.v20i0.1758
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