In addition to cash assets, intangible assets which are powerful incentives to promote  price alterations in the stock markets are also considered in the modern economy. While some items of intangible assets are not included in the balance sheets but they assumed as sources of value creation for the companies. One of these intangible assets is the corporate social responsibility. Cash surplus of the company can also affect its market value. However, cash surplus may be consider  account as vague sign for the market. Holding of surplus cash in the company may be indicated that such companies are less vulnerable to the price shocks and have more capability to encounter potential financial problems in the near future. These incorrect assumptions brings a positive outlook for the company in the competitive market. Furthermore, cash surplus can cause some difficulties for agencies. This review article investigates the literature on this subject and presents its results.