Net cash Flow Resulting from Financing Activities in 4 and 5 Section Models of Cash Statements and their Counterpart Amounts in Balance Sheet

The present research aims to study net cash flow resulting from financing activities in 4 and 5 section models of cash statements and counterpart amounts in balance sheet in firms enlisted in Tehran Stock Exchange. 100 companies during the time period between 2007 and 2011 were investigated in this research. To test the hypotheses we used Pearson’s correlation coefficient and each of the variables was investigated in isolation in addition to the study about the effect of total variables. Research findings showed that there is a meaningful relationship between net cash flow resulting from financing activities in 4 section and 5 section models of cash statements and counterpart amounts in balance sheet. Also by comparing correlation coefficient of these two models, the relationship between cash flow resulting from financing activities in 4 section model of cash statements and counterpart amounts in balance sheet was found to be more compared to 5 section models.