this study presents empirical evidence concerning the effect of different accounting standard on earnings management. prior studies have shown that accounting standards influence earnings management. tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. to investigate this iss...

the covert and clear rivalry of russia and us after the cold war era has continued by now. the countries that have independent forms of russia were one of the basic centers of rivalry between the two states. for us influence in the countries is in its great and long strategic interest that has tried to influence the nato. but at the other hand, the manner of us is known as a threat for russia a...

As resident and attending psychiatrists, our role is to evaluate treat people who require hospitalisation for acute psychiatric conditions. Our primary goal provide these individuals with a safe space heal, offer treatment that can promote recovery. Although this achieved most patients in the unit, not all are afforded such sanctuary. Recently, young man, Mr X, opened eyes mistreatment Black me...

follower university students of imam khumaini reacted in 4/11/1979 and occupied the usa embassy in tehran in protest against the supporting of mohammad reza pahlavi by the usa to provide conspiracy like what happened as the coup in 18/8/1953 and interference of the spies and relation with the specious elements in iran to remove islamic republic of iran. the uas following the political failures,...

This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...

s) is all that is necessary. Cell biology, physiology, molecular biology, and biochemistry presentations centered around the theme of biological transport are all welcome. Presentations are made in an informal atmosphere with open discussion encouraged. The scientific sessions will be held morning and evening. Afternoons are free to enjoy swimming, fishing, golfing, riding, hiking, or just rela...

When, in 1784, the land surveyor Thomas Jefferson called into being the states of the so-called Northwest Ordinance by drawing lines on a map, his map was sufficiently inaccurate that it did not even have the Great Lakes in the right places. Ten states would nonetheless eventually be created in the area of Jefferson’s map, having boundaries which in large degree follow his original lines. These...

We show empirically using panel data at the plot and farm level and based on a model incorporating supervision costs, risk, credit-market imperfections and scale-economies associated with mechanization that small-scale farming is inefficient in India. Larger farms are more profitable per acre, more mechanized, less constrained in input use after bad shocks, and employ less per-acre labor than s...