Abstract
AbstractCurrent paper’s purpose is to examine the determinants factors and their relations with cash holdings. Companies` determinantcharacteristics are very crucial to determine cash holdings. The following factors are used to indicate significance on cash holdings:firm size, cash flow, bank debt, liquid assets, cash flow volatility and investment opportunity. Financial data of companies from2005-2015 are used to analyze the relations cash holding with indicators in order to see whether there is a positive or negativerelationship between cash holdings and company`s characteristics in Georgia.Keywords: bank, cash, cash flows, cash holdingsJEL: G31, G23, G35, G41
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