In the last decade, high profile financial frauds committed by large companies in both developed and developing countries were discovered and reported. This study compares the performance of five popular statistical and machine learning models in detecting financial statement fraud. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements betw...

Tiie saies iead black hole—the 70% of leads generated by nnarketing departments that sales representatives do not pursue—may result from competing demands on sales reps' time. Using the motivation-opportunity-abiiity framework, the authors consider factors that influence sales reps' pursuit (or lack thereof) of marketing and selfgenerated leads. The proportion of time that sales reps devote to ...

Due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. The aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on Tehr...

 In this research UF cheese pricing is considered and Pegah, Pak, Kaleh, Rouzaneh and Mihan firms’ data, as five main UF cheese competitive firms of Iran in breakfast cheese competitive market, is used. By using these firm’s sales data, production data and price of each ton of UF cheese in nineteen work-periods (each work-period is 6 months), their sales equations are estimated for each work-pe...

business is business! And business must grow –Dr. Seuss, The Lorax The paper investigates the agency argument that sales growth in firms with free cash flow (and without strong governance) is less profitable than sales growth for firms without free cash flow. It also tests whether strong governance conditions improve the performance of firms with free cash flow and/or limit the investments in u...

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via a One-pot Pseudo Three-component Reaction using H3PW12O40 · xH2O as a Catalyst Leili Jalili-Baleh, Mehdi Khoobi, Abbas Shafiee, and Alireza Foroumadi Department of Medicinal Chemistry, Faculty of Pharmacy and Pharmaceutical Sciences Research Center, Tehran University of Medical Sciences, Tehran 14176, I. R. Iran Reprint requests to Prof. Alireza Foroumadi. Fax: 0098-21-66461178. E-mail: afo...