Abstract:
The purpose of this study is to examine the impact of cash holding on the value of the firm.
For which purpose penal data was gather from the listed companies of cement sector from the year 2013-
2021 and E views test were performed and based on that the results were made secondary data was collected
from the sample oftotal 17 listed companies on stock exchanges and their annual financial statement and
financial reports were gathered and were analyze to conclude the final results.
The factors that were considered for this study are Tobin’s Q (Dependent variable) and Cash, Cash square,
Leverage, Intangible Asset, Firm Size are considered as (Independent variable). Thus this thesis examine
that how the company should hold and manage their cash availability for their firm and what decisions
should be taken by the manager so that company can manage their cash holdings and how to invest them
in order to make an financial decision.
Thus this thesis will give a better understanding regarding the behavior ofthe firm ofcement sector keeping
in mind their financial structure decision.
