Department of Accounting, YI.C., Islamic Azad University, Shahr Rey, Iran
Abstract
the purpose of this study is to investigate the relationship between earnings quality and cash holding with the moderating role of ownership of the private sector .to achieve the purpose of the study , financial information of 163 companies accepted in tehran stock exchange during the beginning of 2014 until the end of 2024 and to test the research hypothesis were used multivariate regression and panel data .the results show that earnings quality has a negative and significant effect on cash holdings .that is , firms that have high earnings quality retain less cash in the company and mainly use these resources in their projects that eventually lead to better performance and earnings quality .the findings also show that the interaction between earnings quality and public sector ownership has a negative and significant relationship with cash holdings .these findings suggest that the ownership of the public sector moderated the negative relationship between earnings quality and cash holdings .these findings suggest that there is a negative relationship between earnings quality and cash holding in firms with the shares owned by the public sector.
Hosseini,A. and Habibi,H. (2026). Examining the relationship between earnings quality and cash holding with the moderating role of public sector ownership. (e243626). Public Sector Accounting and Budgeting, 7(1), e243626
MLA
Hosseini,A. , and Habibi,H. . "Examining the relationship between earnings quality and cash holding with the moderating role of public sector ownership" .e243626 , Public Sector Accounting and Budgeting, 7, 1, 2026, e243626.
HARVARD
Hosseini A., Habibi H. (2026). 'Examining the relationship between earnings quality and cash holding with the moderating role of public sector ownership', Public Sector Accounting and Budgeting, 7(1), e243626.
CHICAGO
A. Hosseini and H. Habibi, "Examining the relationship between earnings quality and cash holding with the moderating role of public sector ownership," Public Sector Accounting and Budgeting, 7 1 (2026): e243626,
VANCOUVER
Hosseini A., Habibi H. Examining the relationship between earnings quality and cash holding with the moderating role of public sector ownership. PSAB, 2026; 7(1): e243626.
