The Accounting Determinants Of Cash Holdings During Inflation /A Survey Study On Non-Financial Companies Registered In The Securities And Syrian Markets Commission/

Authors

  • Iman Anjrou Tishreen University
  • Ahmad Assi Tishreen University
  • Tawfik saleh Tishreen University

Abstract

This research aims to study the accounting determinants of monetary assets of non-financial companies registered with the Syrian Commission for Securities and Financial Markets. The research was based on 11 non-financial companies registered for the period from 2010 to 2020, and the published lists of these companies were relied upon to measure the variables. In this research, the observations were divided into two subgroups based on the first time frame, which reflects the period of limited inflation, which is the period prior to 2014 and the second reflects the period of hyperinflation, which is the period following this year. The results showed that in the period of limited inflation, capital expenditure and cash flow were the determinants of monetary assets, while working capital, financial leverage and growth opportunities each had a non-statistically significant effect on monetary assets. During inflation, working capital, financial leverage and capital expenditure became determinants of monetary assets with a statistically significant inverse effect, in addition to cash flow with a direct statistically significant effect.

Downloads

Published

2022-08-02

How to Cite

1.
إيمان انجرو, أحمد عاصي, توفيق صالح. The Accounting Determinants Of Cash Holdings During Inflation /A Survey Study On Non-Financial Companies Registered In The Securities And Syrian Markets Commission/ . Tuj-econ [Internet]. 2022Aug.2 [cited 2025Apr.13];44(3):383-99. Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/13230

Issue

Vol. 44 No. 3 (2022): Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

Section

Master student researches

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.