this paper compares the value relevance of book value and dividends versus book value and reported earnings. the main purpose of this study explains which of dividends, book value and earnings are more value relevance. thus, we have examined 98 firms of tehran stock exchange over a period 1377-1382. our methodology of examining the information content of various income statement and balance she...

We present a consumer-focused perspective on creating communications regarding potentially contaminated foods. It is illustrated with decisions that might have faced US consumers during the 2009 recalls of peanut and pistachio products. The example shows how knowledge about test results and regulatory processes might be made more useful to consumers.

Pistachio hull contains anacardic acids. It is a salicylic acid with side chain either saturated or unsaturated. This work focused on the efficient extraction of acids using solvent. Six aliquots were weighed and extracted hexane, ethyl acetate, mixture H2O/MeOH/HCl. Hexane was most solvent due to its ability dissolve Only one standard used quantify all them since does not affect wavelength gre...

the aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment. future earnings response coefficient is used as a measure for evaluation of stock price information content which represents the relationship between current stock returns and future earnings. information environment ...

information asymmetry in stock market can increase the risk of investment which in turn increases the capital cost of firms. bhattacharya (1979) proposed a hypothesis that states dividend can act as a powerful signal in order to solve information asymmetry problem. we measured information asymmetry by lack of earnings transparency. therefore we examine the effect of earnings transparency on cap...

Cocoa alone accounts for more than 46% of export earnings and employs two-thirds the working population. Despite this social importance, sustainability cocoa orchards in Côte d'Ivoire is compromised by several biotic constraints. The objective study to determine main pests plantations area study, examine perception farmers on importance these assess their knowledge managing threat. To end, a su...

New Zealand is a small Pacific nation 1600 km east 01 Australia and thus is far from the population centers of the Northern Hemisphere its major markets. New Zealand has an area of approximately 268,000 km2 (comparable to the area of the state of Colorado) and a population of just over three million. Its economy is based largely on the pastoral production of sheep and cattle: The meat industry ...

The Australian grape-growing and wine producing industry enjoyed meteoric growth from the early 1990s onwards, with wine sales forming an increasingly important element of both national export earnings and farm-sector income. Despite this success, a recent downward slump in industry profitability and a dampening of demand for wine has resulted in a call for governmentassisted intervention, whic...