A non-linear relationship between cash holdings and firm value: Study of companies in the emerging economy

Author:

Hamad Amneh1,Alzoubi Tariq1ORCID,Iskandrani Majd1ORCID,Alhadidi Ali2

Affiliation:

1. The University of Jordan

2. Jordan Airports Company

Abstract

This research aims to gauge the effect of cash holdings on Jordanian companies’ value and to detect whether there is a non-linear association between them. By conducting a multivariate regression on 86 non-financial companies listed on Amman Stock Exchange (ASE) during the period from 2006 to 2017. The results of the research reveal that there is a significantly positive association between cash holdings and firm value. The study also shows the positive impacts of financial leverage and revenues growth on firm value, while the results show that a size of a company has a negative effect on a value of a company. Moreover, the study notices that there is no optimal level to reserve some cash in order to increase firm value in Jordan. The methodology of the study depends on the work of Martínez-Sola, García-Teruel, and Martínez-Solano (2013) and Nguyen, Nguyen, and Le (2016). This research documents a substantial contribution to the existing research works that investigate the association between cash holdings and firm value in an emerging market like Jordan. Moreover, the findings are recognized to be an interest to policymakers, scholars, and potential investors.

Publisher

Virtus Interpress

Subject

Strategy and Management,Public Administration,Economics and Econometrics,Finance,Business and International Management

Reference30 articles.

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2. Alzoubi, T. (2016). The value of cash holding and the financial crisis: Evidence from Jordan. Dirasat, Administrative Sciences, 43(1), 325–333. https://doi.org/10.12816/0028466

3. Anabestani, Z., & Shourvarzi, M. R. (2014). Cash holdings, firm value, and corporate governance. Middle-East Journal of Scientific Research, 21(10), 1734–1745. Retrieved from https://www.idosi.org/mejsr/mejsr21(10)14/11.pdf

4. Anton, S. G., & Nucu, A. E. A. (2019). Firm value and corporate cash holdings. Empirical Evidence from the Polish listed firms. Economics and Management, 3(22), 121–134. https://doi.org/10.15240/tul/001/2019-3-008

5. Asante-Darko, D., Adu Bonsu, B., Famiyeh, S., Kwarteng, A., & Goka, Y. (2018). Governance structures, cash holdings, and firm value on the Ghana Stock Exchange. Corporate Governance, 18(4), 671–685. https://doi.org/10.1108/CG-07-2017-0148

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