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This study has investigated determinants of cash holdings for SMEs (Small and Medium Enterprises) in Pakistan by using random effects panel data techniques. The sample is sorted from the population of non-financial sector in Pakistan. The findings are quite similar to some previous studies. Whereas, some results are unique in case of Pakistan. Size1, Size2, Zscore, Cash Flow and GrowthP2 have negative relationship with the cash holdings but Size1, Size2 and Z-score has significant impact. Bank debt, Liquidity and tangibility has positive significant relationship with the cash holdings. Further, GrowthP1 has positive and negative insignificant relationship with the cash holdings. Key Words: Cash Holdings, SMEs (Small and Medium Enterprises),

Nisar Ahmad, Bilal Nafees, Abdul Rasheed . (2017) The Determinants of Cash Holdings: Evidence from SMEs in Pakistan, Paradigms , Vol 11, Issue 1.
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