Survey the Relation between Different Segments of Cash Flow Statement and Capital Structure

Subject Areas : Management Accounting

Farzaneh Heidarpoor ¹ , Hasan Esmaeili ²

1 - نویسنده اول و مسئول مکاتبات
2 - ندارد

Received: 2014-11-16 Accepted : 2014-11-16 Published : 2008-12-21

Keywords: Cash Flow Statement, Capital Structure, Tehran Exchange Committee,

Abstract :

Main goal of this research is to find out whether between different segmentsof cash flow statement and capital structure in Tehran Exchange Committeeany relationship exists or not?This research is limited to companies which have accepted in TehranExchange Committee in 1381-1385 and have increased their capital at leastonce in considered period.In this research by applying formula the volume of sample were determinedthirty five companies.The result of this study shows that there is not relationship between differentsegments of cash flow statement and capital structure in Tehran ExchangeCommittee.