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کاربرد نوع شرط:
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: Capital Structure,Return on assets,Return on equity,Earning management,debt ratio,total assets
- چکیده:
- چکیده انگلیسی: This paper analyzes the relationship between capital structure and earning management. For analysing we used 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of management which uses accounting techniques to meet the executives. Researchers in this area found many approaches to detect the earnings management; within these approaches are the discretionary accrual models which include the modified. Our findings suggested a positive relationship between debt ratio and discretionary accruals is (0.000). Also there is a negative association between return on assets (ROA) and debt ratio. Finally return on equity and total assets related positively with debt ratio.
- انتشار مقاله: 29-03-1394
- نویسندگان: Hashem Nikoomaram,Farhad Arabahmadi,Aliasghar Arabahmadi
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: Accounting,Corporate Social Responsibility,Financial Statements,visualization,users' Perception
- چکیده:
- چکیده انگلیسی: Nowadays a major portion of our information about various subjects is obtained through images .This study tries to look at corporates' financial reports with a new perspective. Using images together with numbers and figures, the study used a new way to present concepts related to CSR[i] along with financial information. To this aim, CSR was experimentally examined through four hypotheses among accounting MA students .Using Confirmatory factor analysis and two independent sample t-tests, the results confirmed the use of the approaches in accounting based on Davison's viewpoint, lead to the improvement of the users' perception of all aspects of CSR.
[i] Corporate Social Responsibility- انتشار مقاله: 16-04-1396
- نویسندگان: Nassim Shahmoradi,Hashem NikooMaram,Bahman Banimahd,Fraydoon Rahnamay Roodposhti
- مشاهده
- جایگاه : پژوهشی
- مجله: Advances in Mathematical Finance and Application
- نوع مقاله: Journal Article
- کلمات کلیدی: Artificial Bee Colony,Portfolio optimization,Genetic Algorithm,Ant Colony Algorithm
- چکیده:
- چکیده انگلیسی: Investment decision making is one of the key issues in financial management. Selecting the appropriate tools and techniques that can make optimal portfolio is one of the main objectives of the investment world. This study tries to optimize the decision making in stock selection or the optimization of the portfolio by means of the artificial colony of honey bee algorithm. To determine the effectiveness of the algorithm, its sharp criteria was calculated and compared with the portfolio made up of genes and ant colony algorithms. The sample consisted of active firms listed on the Tehran Stock Exchange from 2005 to 2015. The sample selected by the systematic removal method. The findings show that artificial bee colony algorithm functions better than the genetic and ant colony algorithms in terms of portfolio formation
- انتشار مقاله: 29-08-1397
- نویسندگان: Mahmoud Rahmani,Maryam Khalili Eraqi,Hashem Nikoomaram
- مشاهده