نتایج جستجو برای: firms

تعداد نتایج: 49345  

ژورنال: حسابداری مالی 2019

Since paying over or not paying dividends can cause the firms to face financial crises, firms are always looking for discovery and using a target (optimal) dividend payout ratio. It should be noted that a dividend ratio is a dynamic number and a variety of factors affect it over time. The movement speed of the dividend payout ratio towards the target depends on several factors. This paper inves...

The purpose of this study is investigating the effect of tax avoidance on the cost of equity firms listed in Tehran Stock Exchange. The study sample consists of 75 Firms listed in Tehran stock Exchange during the 2001 to 2010. Effective tax rate is used as measurement of tax avoidance. In order to testing the research hypothesizes, Ordinary Least Squares regression (OLS) and Panel Data have bee...

Journal: :international journal of supply and operations management 2015
nsikan efiok john john joseph etim tommy uduak ime

this study examines inventory management practices of flour milling manufacturing firms and their effects on operational performance. five flour milling manufacturing firms in lagos were used for this study. structured questionnaire was the major instrument for the collection of relevant primary data while descriptive statistics such as mean and standard deviation was deployed to analyzing the ...

Journal: :iranian journal of management studies 0
seyed mohamad hadi razavi faculty of research institute for new technology development studies, iranian research organization for science and technology (irost) ghasem ramezanpoor nargesi faculty of research institute for new technology development studies,iranian research organization for science and technology (irost) hojatallah hajihoseini faculty of research institute for new technology development studies, iranian research organization for science and technology (irost) morteza akbari faculty of entrepreneurship, university of tehran

recently many researches have studied technological innovation capabilities (tics) and their impacts on firm’s competitive performance in the field of manufacturing industries. this paper pursued yam et al. (2004) framework to study the relevance of tics and firm's competitive performance in a mainly-service-based industry in iran (ict). empirical data were collected through a questionnaire...

Journal: :international journal of business and development studies 0

abstract in the past few years, diversification has turned into a highly controversial issue amongst numerous managers in almost each and every business. it is contended by many that diversification is vitally important and highly effective especially when it comes to evaluating the financial performance. there are several studies about the relationship between diversification and financial per...

Abstract In the past few years, diversification has turned into a highly controversial issue amongst numerous managers in almost each and every business. It is contended by many that diversification is vitally important and highly effective especially when it comes to evaluating the financial performance. There are several studies about the relationship between diversification and financial per...

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

Recently many researches have studied technological innovation capabilities (TICs) and their impacts on firm’s competitive performance in the field of manufacturing industries. This paper pursued Yam et al. (2004) framework to study the relevance of TICs and firm's competitive performance in a mainly-service-based industry in Iran (ICT). Empirical data were collected through a questionnaire from...

This paper aims to investigate the effect of firm reporting quality, timeliness andquantity for disclosure and reliability of financial reports on the reaction of stockprice delay. Statistical population includes 111 active firms in Tehran stock exchangeduring 2010-2014 using Cochrane method with the confidence level of95%. Totally, they were 555 firms-years. In this paper, linear and nonlinear...

Masoud Azizkhani

This study examines the association between auditor type (public versus private) and earnings quality as measured by the levels of discretionary accruals in Iran. This study hypothesize that there is no significant difference in discretionary accruals between public and private sector audit firms when there is low incentives for auditors to provide high-quality audits in Iran. Using a sample...

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