نتایج جستجو برای: this paper examines the relationship between accounting conservatism and informational content of earnings using data of 167 firms listed on the tehran stock exchange during 2004

تعداد نتایج: 25691881  

Journal: :بررسی های حسابداری و حسابرسی 0
عبدالرضا تالانه دانشیار گروه حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه آزاد اسلامی، واحد فیروزکوه، فیروزکوه، ایران مرضیه کاظمی کارشناس‎ارشد حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه آزاد اسلامی واحد فیروزکوه، فیروزکوه، ایران

this paper examines the relationship between accounting conservatism and informational content of earnings using data of 167 firms listed on the tehran stock exchange during 2004-2013. accounting conservatism is measured based on khan and watts' (2009) model and feltham and ohlsson (1995) price model and easton and hariss (1991) return models were used to evaluate the informational content...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه تربیت دبیر شهید رجایی - دانشکده علوم انسانی 1390

with the growth of more humanistic approaches towards teaching foreign languages, more emphasis has been put on learners’ feelings, emotions and individual differences. one of the issues in teaching and learning english as a foreign language is demotivation. the purpose of this study was to investigate the relationship between the components of language learning strategies, optimism, duration o...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه مازندران 1388

some researches made in the field of agency problem issue, deal with the role of control systems regarding owners and managers. in this research the relationship between the two control mechanisms, namely the voluntary disclosure (external control mechanism) and outside directors (internal control mechanism), which are reductive of agency problems, has been studied. for this reason, a sample ...

پایان نامه :دانشگاه آزاد اسلامی - دانشگاه آزاد اسلامی واحد مرودشت - دانشکده علوم تربیتی و روانشناسی 1393

type text or a website address or translate a document. abstract liquidity is considered the most important aspect of the development of stock markets. the main objective of this study was to evaluate the effect of the quality of financial information provided to replace its financial statements nmvdh and shrkt hayy that the liquidity of the shares on the tehran stock exchange is between the ...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه علامه طباطبایی - دانشکده اقتصاد 1389

this thesis is a study on insurance fraud in iran automobile insurance industry and explores the usage of expert linkage between un-supervised clustering and analytical hierarchy process(ahp), and renders the findings from applying these algorithms for automobile insurance claim fraud detection. the expert linkage determination objective function plan provides us with a way to determine whi...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه پیام نور - دانشگاه پیام نور استان تهران - دانشکده زبانهای خارجی 1393

the purpose of this study was to examine the english language needs of medical students at tehran university of medical sciences . analysis of the needs took place for three groups: 320 undergraduate students, 30 postgraduate students and 20 university instructors. a triangulation approach to collect data was used in which a combination of the quantitative (using the questionnaires) and qualita...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه فردوسی مشهد - دانشکده ادبیات و زبانهای خارجی 1393

the current study aimed at investigating the relationship between motivation and test preparation strategies (tpss) used by iranian pre-university students in their preparation period for the university entrance exam (uee). due to the importance of uee in iran, this study also attempted to show its impact on these two important variables. to this end, 100 pre-university students in an iranian p...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه مازندران - دانشکده علوم انسانی و اجتماعی 1388

abstract the present study was conducted to examine the effect of proficiency on students interaction while carrying out the grammar-based task(s) in collaboration. in particular, the study examines whether the level of proficiency affects the learners’ focus of attention to grammatical and lexical features. the study takes a further step and examines whether there is any difference in the use...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه پیام نور - دانشگاه پیام نور استان تهران - دانشکده علوم انسانی 1390

this study was designed and conducted to find out if there is any significant relationship between iranian efl learners preferance for one of the three degrees of obtrusiveness in foreign language instruction (focus on form, forms and meaning) and their preferred experiential learing style. to collect the data two questionnaires were used. the first one on the degree of obtrusiveness and the se...

پایان نامه :دانشگاه آزاد اسلامی - دانشگاه آزاد اسلامی واحد تهران مرکزی - دانشکده زبانهای خارجی 1391

the ability of composing a coherent and extended piece of writing in second language is considered as a fundamental factor to convey information and ideas of learners through the academic issues. although learners may achieve a perfect academic writing skill through assigning the l2 tasks in content based instruction, but demonstration of their abilities may be related to their ability in l1 es...

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