This paper discusses the method of setting up the financial early warning model of listed companies based on the researches before. With the data from the public financial information report of listed companies we choose the appropriate financial indicators. Then Based on the data of 29 ST listing companies and 128 similar normal ones, we give our factor analysis model and discriminant analysis...

The focus of this study is on the extent to which IAS 18 is applied by Jordanian industrial companies. Specifically, the objectives of this study are: 1) to investigate the extent of application of IAS 18 in selected Jordanian industrial companies listed on the Amman Stock Exchange (ASE); 2) to investigate the impact of certain corporate characteristics such as company size, profitability, liqu...

due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. the aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on tehr...

Ranking of companies listed on the exchange represent their status and considered a criterion for investment. Also, it increases market's competition, development and efficiency. In this study, the fifty superior companies listed in Tehran Stock Exchange were ranked based on financial ratios (liquidity, operational, leverage and profitability) using FAHP- FTOPSIS hybrid approach during the year...

This article reviews empirical studies on the relationship between independent directors and firm performance in Chinese listed companies. The purpose is to generalize empirical evidence on the theoretical claim that independent directors can improve firm performance by performing their monitoring role over management as expected by Chinese regulators. To fulfil this purpose, this article condu...