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        1 - The Effect of Business Risk Management on the Relationship between Operational Cash Transparency and Stock Price Crash Risk
        Farshid Ahmadi Farsani
        Purpose: The purpose of this study is to investigate the impact of business risk management on the relationship between the lack of transparency of operating cash and the risk of falling stock prices. Method: In this regard, a sample consisting of 131 companies accept More
        Purpose: The purpose of this study is to investigate the impact of business risk management on the relationship between the lack of transparency of operating cash and the risk of falling stock prices. Method: In this regard, a sample consisting of 131 companies accepted in the Tehran Stock Exchange during the years 2013-2022 was selected with the help of the systematic elimination model, and finally the research hypothesis was tested with the help of multiple linear regression based on panel data. Findings: The results of the research hypothesis test that there is a positive and significant relationship between the transparency of operating cash and the risk of falling stock prices. Also, the results showed that business risk management has a moderating role on the relationship between the lack of transparency of operating cash and the risk of falling stock prices. Conclusion: The present study provides useful evidence for company managers and capital market agents that by properly managing the risks facing the company and forming a risk committee, it is possible to reduce the risk of falling stock prices while monitoring the transparency of financial information. Manuscript profile