List of Articles hamidreza vakilifard

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Studying the Moderating Role of Firm Size on the Relationship Between Cost Stickiness and Conservatism Levels (Comparative Study of Basu Models, Non-Operating Accruals and Market Value)
  zekvan imani Mohammad Hossein Ranjbar Faeq Ahmadi Hamidreza Vakilifard
  Recent studies have revealed that if both conservatism and cost stickiness exist, not considering cost stickiness in estimating conservatism leads to their overestimation. The present study aims to examine the relationship between cost stickiness and conservatism levels More

  Recent studies have revealed that if both conservatism and cost stickiness exist, not considering cost stickiness in estimating conservatism leads to their overestimation. The present study aims to examine the relationship between cost stickiness and conservatism levels according to the size of the company. This purpose is achieved using the combined data technique and three models of non-operating accruals, Basu model and market value model with a sample consisting of 113 companies listed on the Tehran Stock Exchange (TSE) over the period 2011 to 2020. The research results indicate that stickiness of costs is related to conservatism in all three models. However,the evidence shows that cost stickiness in the market value model and basu's adjusted model has a negative relationship with conservatism and causes it to decrease. to be The results also showed that by entering the variable size into the research model, in all three models, the stickiness of costs increases, which reduces the conservatism of companies. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - Pattern Presentation Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Gross Profit Marginو Return on Assetو Inventory Turnover and Cash Flows
  shirin tahmaseb hamidreza vakilifard Mohamad Hosein Ranjbar Ghodrat Allah Talebnia
  Investment is the most important economic decisions. its importance for economic and social development is it has turned it into one of the powerful lever to reach development . one of the most effective factors for investment growth the existence of symmetric informat More

  Investment is the most important economic decisions. its importance for economic and social development is it has turned it into one of the powerful lever to reach development . one of the most effective factors for investment growth the existence of symmetric information on capital markets . because obtaining correct investment decisions requires sufficient and clear information . cash flow management leads to great success in the company and failure to manage them . the lack of its management causes bankruptcy of the companies . This study aims pattern presentation evaluating firm performance based on cash flowin distressed and non-distressed financial situations.The population consisted of firms listed in Tehran Stock Exchange, out of which 197 were selected within the 2012–2021 timeframe as samples for statistical analysis using multiple linear regression .Findings reveal that according to the significance of models in distressed and non - distressed companies extracting two patterns from them can be concluded to examine relationship between independent variables (cash flows: operational, free, equity, and capital) and control variables (firm size, financial leverage, and Tobin’s Q) with dependent variables (to evaluate the performance of companies, it is well to explain in the sample companies of tehran stock exchange . To identify distressed and non-distressed firms Kordestani and Tatli’s model was used; several models are derived from this model that are widely used in Iran and include the best explanatory variables in discriminant and logit analyses with an overall accuracy of 93%. Manuscript profile