Abstract:Purpose -The purpose of this paper is to investigate the relationship between cash holdings, investment opportunities and financial constraint with audit fees in Iran. Design/methodology/approach -In order to collect data, all manufacturing companies listed on the Tehran Stock Exchange are used to test the hypotheses during 2008-2015. Panel data and combined data regression model were used for data analysis. Tests were performed using R statistical software. Findings -The results obtained from the statistical … Show more
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