This research integrates the top management teams (TMT)power theory, CPA economic independence and reputation maintenance theory to explore impact on audit quality. study used sample of firms listed Taiwan Stock Exchange (TSE) Taipei (TPEx) from 2009 2016. The empirical results show that as TMT power companies increases, quality is higher. It different general will conduct earning based self-in...

This study explores the relationship between audit committee characteristics and accounting information quality by justifying role of internal environment political connections under theocracy state Iran with syncretic politics. Using panel data 558 firms from Tehran Stock Exchange (TSE) for 2011–2016, we rank using Technique Order Preference Similarity to Ideal Solution (TOPSIS) entropy method...

The purpose of this study is to provide an efficient method for the selection input–output indicators in data envelopment analysis (DEA) approach, order improve discriminatory power DEA evaluation process and performance homogeneous decision-making units (DMUs) presence negative values data. For purpose, Shannon entropy technique used as one most important methods determining weight indicators....

Since the 1970s, services marketing has grown into a major sub discipline of marketing. It is constantly claimed – but is refuted in the article – that services are now the dominant economic activity in developed countries and keeps growing while the two traditional goods sectors, manufacturing and agriculture, are declining. In today's competitive world, having expertise, knowledge and marketi...

the present research aims to evaluate impacts of crude oil price return index, bloomberg petroleum index and bloomberg energy index on stock market returns of 121 companies listed in tehran stock exchange in a 10 years' period from early 2006 to april 2016. first, explanatory variables were aligned with petroleum products index mostly due to application of dollar data. subsequently, to che...

Research background: Risk-taking is the basis for sustainable development of enterprise. It was clear that influence COVID-19 epidemic on global market economy has increased operational risks businesses. The semiconductor industry high operating and financial risks. Moderate flexibility (FF) can improve ability enterprises to acquire resources in real time, calmly cope with impact uncertainties...

probability of private information based trade (pin) has introduced as information risk measure. this paper is going to estimate probability of private information based trade (pin) in tehran stock exchange using microstructure models. our results show that pin is significantly different from zero for tehran stock exchange.