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영어
This study investigates the impact of cash holdings on firm value of listed in the Korean Stock Exchange (KSE). And then this study explores the relationship and moderating the effect of the discretionary accruals between cash holdings and firm value. This study extract the sample from manufacturing firms listed on the Korean Stock Exchange (KSE) and employs pooled-OLS and fixed effects estimation to test hypotheses. This study finds that cash holdings positively affect firm value, while discretionary accruals moderates firm value as playing a moderating factor between cash holdings and firm value.
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자료제공 : 네이버학술정보