Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Gholamreza Soleimani amiri"'
Publikováno v:
تحقیقات مالی, Vol 22, Iss 4, Pp 612-641 (2021)
Objective: Working capital management is a vital part of corporates' financial management, which is also related to profitability and reflects the financial health of the company. Since Iran's business environment, as well as its prevailing economic
Externí odkaz:
https://doaj.org/article/a18b34a70b36433c803053e8bdcb9997
Publikováno v:
مجله دانش حسابداری, Vol 9, Iss 4, Pp 129-151 (2019)
Objective: Thisstudy shows cost stickiness and income smoothing in the cement industry occur in response to managerial caution and motives. The reason for choosing the cement industry is the specific nature of costs and production costs in this indus
Externí odkaz:
https://doaj.org/article/48a245c8be0b4dfdb184b1ceba1d9ee0
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 5, Iss 4, Pp 161-186 (2016)
Based on the dynamic trade-off theory, for the presence of costs of deviations from target leverage and costs of adjustments toward the target leverage, capital structure may not be necessarily compatible to the target structure, therefore, firms wil
Externí odkaz:
https://doaj.org/article/1175c444ef8e487fbbe7a8a1b1b24055
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 4, Iss 2, Pp 1-38 (2015)
Transparency is the core of modern financial reporting which helps users in understanding the business enterprises. Despite the importance of this concept, the general definition of it is not provided. Several methods have been used for measuring tra
Externí odkaz:
https://doaj.org/article/2b466b1150d04efbb88e8332762817ac
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 3, Iss 3, Pp 21-35 (2014)
Financial Statements to be useful for Decision, should be relevant, reliable and comparable. Timeliness is the key determinant of relevant. Three criteria of performance evaluation including return on assets (ROA), return on equity (ROE) and change i
Externí odkaz:
https://doaj.org/article/cbcf948e053a40f9bfd86f8672024510
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 10, Iss 39, Pp 83-104 (2012)
As the amount of dividend is one of the effective and final factors in investor decision making, dividend policy of companies that decides the amount of dividend, could play a very important role in making decisions. Dividend policy is reciprocally i
Externí odkaz:
https://doaj.org/article/9dd4c1e835a9475fb93c0837e2a66dd1
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 1, Iss 3, Pp 33-49 (2012)
The main goal of the research is studying the relationship between the hours of audit and earnings management. As the auditors will recognize the earnings management through increasing the hours of audit in investigation of the statement, in this res
Externí odkaz:
https://doaj.org/article/f9e523192705434f99243cbb1e03be3e
Publikováno v:
Iranian Journal of Finance, Vol 2, Iss 2, Pp 29-58 (1999)
Working capital should be available to any company to have the sufficient funds to cover short-term commitments and operating costs in the future. This guarantees the continuity of the company’s activities. Given the significance of the role of wor
Externí odkaz:
https://doaj.org/article/97eb8fcc0ed5411b8f30137964c983e9
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 16, Iss 2 (2009)
This research has investigated the relationship between earnings quality and dividend. Accruals based on Dechow and Dichev (2002) models, extraordinary items, restatement of the earnings and Pearson correlation between current and next period operati
Externí odkaz:
https://doaj.org/article/19451d8a4c944edcb1980558ca682751
Pension as a motivational system by providing future financial security of employees has an important role in their job satisfaction and calmness; despite the importance of financial reporting of pension funds, their accounting standard not been thor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1d93a4d7eaeea8dd3f36aef3c87f54f4
