This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

Existing non-discretionary access control systems (such as Security Enhanced Linux) are difficult to use by ordinary users. We identify several principles for designing usable access control system and introduce the Host Integrity Protection Policy (HIPP) model that adds usable non-discretionary access control to operating systems. The HIPP model is designed to defend against attacks targeting ...

insurance industry is one of the most influential economic institutions and is considered to support other economic institutions and families. insurance industry has been facing changes that lead it to becoming a competitive industry. therefore, we can say insurance companies that are active in iran insurance industry must constantly monitor performance of their branches and agencies. ongoing p...

The paper analyses the existence and efficiency of discretionary industrial assistance schemes under asymmetric information between an uninformed government and a uniform distribution of firms with differing productivities. Discretionary assistance allows the government to scrutinise projects in an effort to learn the type, which can reduce the ‘informational rents’ of automatic assistance, whe...

255 Received March 11, 2013; revised and accepted July 30, 2013. Published online August 23, 2013; doi: 10.1620/tjem.230.255. Correspondence: Ayumi Ogami, Ogami Occupational Health Consultant Office, KS Floor Italian Institute of Culture Bldg. 4F, 2-1-30 Kudanminami, Chiyoda-ku, Tokyo 102-0074, Japan. e-mail: [email protected] Non-Work-Related Personal Events Contribute to Depressive Symptoms ...

OBJECTIVE To rank 39 surgical procedures in order of variation of inpatient surgical rates, according to a new index of variation and to test the hypothesis that there is greater variation for primarily discretionary operations than for primarily non-discretionary operations. DESIGN A population-based retrospective cohort study. SETTING Nine provinces (99.19% of Canada's population). PART...

Few inverse data envelopment analysis (DEA) models have incorporated non-discretionary measures based on radial efficiency values. However, the may be miscounted in approaches when some non-zero slacks appear. Furthermore, there is scant research DEA to estimate performance restaurant industry. Accordingly, this proposes non-radial analyze and output changes of Iranian restaurants while also pr...

BACKGROUND Discretionary salt use varies according to socio-demographic factors. However, it is unknown whether salt knowledge and beliefs mediate this relationship. This study examined the direct and indirect effect of socio-demographic factors on salt knowledge and discretionary salt use in a sample of 530 Australian adults. METHODS An internet based cross-sectional survey was used to colle...