1
Assistant Professor of Accounting Department, Rasam Institute of Higher Education, Karaj, Iran.
2
Master of Accounting, Rasam Institute of Higher Education, Karaj, Iran.
Abstract
The purpose of this research is to investigate the relationship between cash flow uncertainty and company innovation with the moderating role of financial constraints. The present study is a correlational descriptive research. The amount of investment in research and development has been used to measure the innovation of companies. In this study, using the information of 136 companies admitted to the Tehran Stock Exchange during a 10-year period from 1391 to 1400, which includes 1360 observations, the hypotheses have been tested. The data required by the companies is collected from annual performance reports and audited financial statements on the Kodal site. In order to test the hypotheses, the panel data econometric technique and Eviuse software have been used. The findings show that the uncertainty of cash flow leads to a decrease in innovation in companies, and financial constraints intensify this relationship. The findings of this study mean that with the increase of financial restrictions in cash flow uncertainty, innovation in companies also decreases.
haghighat, H., & rahimzade, F. (2023). Investigating the relationship between cash flow uncertainty and company innovation with the moderating role of financial constraints. Journal of Accounting and Management Vision, 6(81), 1-20.
MLA
hamid haghighat; fereshte rahimzade. "Investigating the relationship between cash flow uncertainty and company innovation with the moderating role of financial constraints". Journal of Accounting and Management Vision, 6, 81, 2023, 1-20.
HARVARD
haghighat, H., rahimzade, F. (2023). 'Investigating the relationship between cash flow uncertainty and company innovation with the moderating role of financial constraints', Journal of Accounting and Management Vision, 6(81), pp. 1-20.
VANCOUVER
haghighat, H., rahimzade, F. Investigating the relationship between cash flow uncertainty and company innovation with the moderating role of financial constraints. Journal of Accounting and Management Vision, 2023; 6(81): 1-20.
