We argue that earlier quantitative research on the relationship between heterosexual partners’ earnings and time spent on housework has two basic flaws. First, it has focused on the effects of women’s shares of couples’ total earnings on their housework, and has not considered the simpler possibility of an association between women’s absolute earnings and housework. Consequently it has relied o...

Governments have always affected the economic environment as a policy maker. On the other hand, the presence of political connection as representatives of governments in companies affects their administrative and decision - making methods.Firms and managers manage them under environmental conditions by applying different approaches to earning management in order to achieve their goals.The gover...

In fuzzy data analysis, a simple correlation coefficient provides us with a good sense of linear relationship between two fuzzy attributes, while a partial correlation coefficient shows the relationship between two fuzzy attributes when the influences of other fuzzy attributes are partialed out from both of the two attributes. But, in some practical applications, we need to use the correlation ...

earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. the main purpose of this research is to examine the relations...

The present study aims to assess the relationship between some corporate factors and managerial entrenchment in companies listed on the Tehran Stock Exchange during 2011-2017. Panel data regression models were used to test the hypotheses. The obtained results indicated that four corporate factors, namely real earnings management, predictable earnings management, institutional ownership, and boa...

The volatility of future earnings growth is a significant determinant of Fama and French’s Value premium. We use a stochastic earnings model of firm valuation to establish a formal link between the volatility of future earnings growth and the value premium. Furthermore we empirically confirm this relationship at the macro-level.