Cash resources are considered critical to any economic unit. Balance between available cash and cash needs, one of the major business units of economic health and sustainability of their activities. In many financial decisions, securities valuation models, capital project evaluation procedures, etc., are central cash flows. Accordingly, in this study, we used data from the financial statements of the pharmaceutical companies and the automotive accepted enhancing Tehran Stock Exchange, for the period between 1385 until 1391 and used multivariate linear regression model, the impact Vamlmaly determine Vjhnqd (Ahrmmaly, profitability, liquidity and firm size) in this industry to consider. These two industries are widely used.
The research design was descriptive and correlational in nature and content of the various correlation study is part of a regression analysis. In addition, the inductive approach, the arrival of a part to the whole, and in terms of research design Bratlaat to rely on, then the event.
this does not indicate a significant difference between these two variables is the industry. Varying sizes in both the pharmaceutical and automotive industry (total sample), as well as pharmaceutical and automotive industries dependent variable is significantly related to cash holdings., And finally, variable liquidity in both the pharmaceutical and automotive industry (total sample) were significantly associated cash holdings is the dependent variable, but to test this hypothesis in separate auto and pharmaceutical industries have a positive and significant relationship with the dependent variable, we got cash assets.