نتایج جستجو برای: adjusted jones model
تعداد نتایج: 2203094 فیلتر نتایج به سال:
مدلهای مدیریت سود با توجه به شرایط اقتصادی و محیطی هر کشوری الگوسازی میگردد. هدف این پژوهش این بوده تا الگویی با توجه به دادههای بورس اوراق بهادار تهران، ارائه نموده و آن را برای شرکتهای ورشکسته آزمون نموده و با مدل اصلاحشده جونز مقایسه نمایید. برای این کار با استفاده از رگرسیون مقطعی و نرمافزار R، تحلیل عاملی در مورد تمام متغیرهای تأثیرگذار در ترازنامه بر اقلام تعهدی صورت گرفت تا مشخص گر...
We introduce and discuss Jones pairs. These provide a generalization and a new approach to the four-weight spin models of Bannai and Bannai. We show that each four-weight spin model determines a " dual " pair of association schemes.
روابط بین مراحل زندگی (لاروی، گذر و بلوغ) شانه دار mnemiopsis leidyi و شاخصه های فیزیکوشیمیایی و زیستی با استفاده از مدل های مختلف بر اساس تغییرات زمانی (ماه) و مکانی (ترانسکت، ایستگاه و لایه) در امتداد سواحل مازندران طی سال 1391 ارزیابی شد. به منظور بالا بردن عملکرد مدل ها، از گونه های غالب پلانکتونی در هر فصل (90% تراکم کل) برای مدل سازی استفاده گردید. برای درک بهتر از وضعیت اکولوژیکی شانه ...
This paper analyzes the relationship between capital structure and earning management. For analysing we used 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of manageme...
This paper analyzes the relationship between capital structure and earning management. For analyzing we use 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of managemen...
background: chronic infection with hepatitis c virus (hcv) is increasingly recognized as a major global health problem. illicit injection drug use is an important risk factor for the rising hepatitis c virus (hcv) prevalence in ir iran. objectives: the objective of this study was to determine the long-term effectiveness (total quality adjusted life years (qalys) gained) of methadone maintenance...
A new approach or model to the dynamic DEA, referred to as the adjusted dynamic DEA, is proposed in this study. Adjusted dynamic DEA optimizes the production activity of DMUs by introducing adjustment variables to modify the interconnecting activities between consecutive terms, solving conflicts that arise between terms and between management and shareholders. The non-oriented SBM model is used...
Background & Objectives: In clinical trials some of participants do not take assignment treatment. Intention-to-treat (ITT) is one of the strategies to analyze of clinical trials with control. ITT estimation will be invalid and incorrect to show of treatment effects in case of existing non-compliance in participants. In this study we adjusted noncompliance effect to compare of active treatment ...
We develop an axiomatic model that builds on Luce’s (1959) model to incorporate a role for perception. We identify agents’ “perception priorities” from their violations of Luce’s axiom of independence from irrelevant alternatives. Using such perception priorities, we adjust choice probabilities to account for the effects of perception. Our axiomatization requires that the agents’ adjusted rando...
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