TAILIEUCHUNG - Impact of political costs on company benefits in the institutions with high free cash flow and low growth opportunity: Evidence from Tehran Stock Exchange

This survey studies the relationship between the impact of political costs on companies with high free cash flow and low growth opportunity. In this survey, company's assets, sales, income and number of employees are estimated. | Impact of political costs on company benefits in the institutions with high free cash flow and low growth opportunity Evidence from Tehran Stock Exchange Accounting 2 2016 137 142 Contents lists available at GrowingScience Accounting homepage ac Impact of political costs on company benefits in the institutions with high free cash flow and low growth opportunity Evidence from Tehran Stock Exchange Mohammad Pasandidehfara Shadi Shahverdianib and Mohsen Hashemi Goharb a Master student of accounting . Department of Accounting Shahr-e-Qods Branch Islamic Azad University Tehran Iran b Assistant professor. Department of Financial Management Shahr-e-Qods Branch Islamic Azad University Tehran Iran CHRONICLE ABSTRACT Article history The political costs bonuses paid to managers how to use the growth opportunities obtained Received October 5 2015 and their effects on the profitability of companies are the issues that have always been a major Received in revised format of corporations concerns. Company exposure to political decisions its costs and effects on the December 16 2015 company s cash flow is very important. Hence understanding the relationship between Accepted February 2 2016 Available online variables in a company and how they influence on each other helps management decisions for February 3 2016 better opportunities and reduction in political costs increase cash flow and ultimately increase Keywords the profitability of the firms. This survey studies the relationship between the impact of Political costs political costs on companies with high free cash flow and low growth opportunity. In this Free cash flow survey company s assets sales income and number of employees are estimated. Then the Growth opportunities indexes related to these costs are evaluated based on the tax component the cost of the sports Politically considerations personnel costs and relationships among them. Pearson correlation coefficient regression coefficients .

• Kế toán - Kiểm toán
• Free cash flow
• Low growth opportunity
• Tehran Stock Exchange
• Political views and expenses
• Users of the financial statements
• Corporate governance
• Agency problems
• Free cash flow hypothesis
• Large free cash flows
• Equity asset valuation
• Lecture Equity asset valuation
• Equity valuation
• Free cash flow valuation
• Cash flow available
• Financial statement
• Financial modeling
• Lecture Financial modeling
• Asset expected return
• Financial statement simulation
• Cash flow
• Cash flow models
• Agency theory
• Vietnamese enterprises’ optimal level
• Vietnam chamber of commerce and industry
• Cash holdings
• Free cash flow theory
• Pecking order theory
• Trade off theory
• Vietnamese listed companies
• Trade off model
• Liquid assets
• Possible Benefits
• Bankruptcy Costs
• Appraisal value
• Book value
• Economies of Scale
• Fair value
• Financial instrument
• Industry specialist
• AFS financial assets
• Finance accounting and Auditing
• Capital expenditure
• Digital era
• Firm size
• Non financial companies
• Managerial opportunistic behavior and firm value
• Empirical study of manufacturing companies in Indonesia
• Manufacturing companies in Indonesia
• The Indonesia Stock Exchange
• Accounting Fog
• Return Multiple
• Accrual Abuse
• Economic Vacuum
• Balance Sheet
• Government Number
• Investor Return