In this study relationship between customer-base concentration and company's performance is examined by three criteria namely financial (return on asset), economic (refined economic value added) and operational (inventory turnover ratio). Customer-base concentration is More
In this study relationship between customer-base concentration and company's performance is examined by three criteria namely financial (return on asset), economic (refined economic value added) and operational (inventory turnover ratio). Customer-base concentration is defined as factor to reduce selling cost including cost to attract customer and improve customer's performance. For this purpose, multivariate regression model is estimated for panel data. Intended data are collected from 104 companies accepted in Tehran stock exchange during 1386- 1393. The result of current study represents meaningfully negative relationship between customer-base concentration and financial performance with criterion of return on asset. Also it shows lack of meaningful relationship between customer-base concentration and economic performance with criterion of refined economic value added and operational performance (function) with criterion of inventory turnover ratio.
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There have been numerous studies on the factors related to earnings management that with contradictory results have been published separately. The purpose of the present study is to examine, analyze and combine the results of previous researches on the relationship betw More
There have been numerous studies on the factors related to earnings management that with contradictory results have been published separately. The purpose of the present study is to examine, analyze and combine the results of previous researches on the relationship between conservatism and comparability with earnings management in Iran. The research population includes all existing research in the area of relationship between conservatism and comparability with earnings management including, including valid articles from 2013 to 2019. The research method is meta-analysis using CMA2 software. The findings of the study indicate that conservatism has no significant relationship with accrual and cash earnings management, but it has a negative and significant relationship with total earnings management. Comparability has a positive and significant relationship with accrual and has a significant negative relationship with cash earnings management. Contribution of findings enriches the literature on earnings management and its related factors and fill existing research gap.
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