Abstract

The present research intends to provide different information about cash flows management, any effective
factors and also the effect of capital structure type on it. It is really important to consider cash situation of
company and especially the correctness and true information of operational cash flows. This is because any
persons who may benefit from mentioned information would be enabled to apply mentioned information for
estimation of time, quantity and ensuring or non-ensuring about future cash flows. Management of cash flows
means any consciously functions for changing any reports and/or time table of cash flows which may lead to
financial reports and for tricking the users. (Amy L, Geile, 2007)
In this research, we have considered any relations between management of cash flows and any costs for
supplying of foreign financial resources (debit costs) within a period of time 2003-2007 in accepted companies
in Tehran Stock Exchange Organization. Also there is a difference between financial costs of both companies
groups with managed or non-managed cash flows. The type of the capital structure is effective in management of
cash flows. It is in a way that management of cash flows is more obvious in those companies with financial
resources mainly out of debits amounts. Different parts of cash flow includes changing of accounts receivable,
stock of goods, short-term investment and circulating capital or debit costs.

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