In this study, information content of operating income and cash flow operatingand the effect of information asymmetry on information content of these variables topredict stock return in the 70 companies accepted on Tehran Stock Exchange in theperiod of 1385 to 1389 and More
In this study, information content of operating income and cash flow operatingand the effect of information asymmetry on information content of these variables topredict stock return in the 70 companies accepted on Tehran Stock Exchange in theperiod of 1385 to 1389 and use of linear multiple regressions was studied.Results showed that operating income and cash flow operating has informationcontent and can explain stock return, and the information content of operating incomeis more than cash flow operating. Also, the information asymmetry effect theinformation content of operating income and cash flow operating and with increasinginformation asymmetry, information content of cash flow operating is increasing.
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An important subject in financial management is working capital management, which plays an important role in surviving and growing the commercial unit. The main purpose of this study is to evaluation the effects of change in the availability of short term bank dept on c More
An important subject in financial management is working capital management, which plays an important role in surviving and growing the commercial unit. The main purpose of this study is to evaluation the effects of change in the availability of short term bank dept on corporate working capital management. In this study, the data of 52 active manufacturing companies in the industry sector during the period of 2006 – 2016 in the Tehran Stock Exchange have been used. The panel data quasi-likelihood method was used. The effect of change in short term bank debt on working capital elements such as cash, receivables, inventories and other current assets (prepayments and orders), trade debt (payables) and other current liabilities were studied. The results showed that changes in the availability of bank debt significantly influence a number of aspects of a firm’s working capital policies, and these effects often differ across firms that are more or less dependent on bank debt.
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The aim of this study was to examine the relationship between disclosure quality and economic consequences of accounting information in firms listed on the stock exchange in Tehran. Information required for the study of the financial statements of 81 firms in the period More
The aim of this study was to examine the relationship between disclosure quality and economic consequences of accounting information in firms listed on the stock exchange in Tehran. Information required for the study of the financial statements of 81 firms in the period 1393-1389 were collected. The study follows research Nikoomaram et al and (2014) Elzahar et al (2015), Economic consequences of accounting information through criteria to Tobin’s Q and cost of equity has been used. The results of the study showed that significant negative relationship disclosure quality and economic consequences of accounting information. In other words, to improve the disclosure quality, Economic consequences of accounting information is reduced.
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This research has been carried out according to the effect of independent auditorreport paragraph on transparency of financial reports of automobile andproducing segments companies group accepted in Tehran stock exchange frombeginning of 1382 to the end of 1388.The stud More
This research has been carried out according to the effect of independent auditorreport paragraph on transparency of financial reports of automobile andproducing segments companies group accepted in Tehran stock exchange frombeginning of 1382 to the end of 1388.The study is carried out as Deductivework. This research from subject dimension classified in practical research anddescriptive - survey research.The results of research confirmed that independent auditors reports improve thelevel of statutory examiner remark to meeting and the external auditing reportsparagraph have decreased in automobile and producing segments companiesgroup accepted in Tehran stock exchange during 1382 to the end of 1388, relatedto that same topic each year in comparison with previous year, and also thementioned report causes omitting the items of auditing reports company’s annualgeneral meeting, and the board of directors do in order to eliminate theparagraph of auditing report.The main result of present research is that the paragraph of external auditorsreport cause transparency of financial reports of automobile and producingsegments companies group accepted in Tehran stock exchange.
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There are many factors in the transparency of financial information, the most important and most effective of which are financial components. In this research, we merely consider financial insurance agents in transparency of financial information because of, insurance a More
There are many factors in the transparency of financial information, the most important and most effective of which are financial components. In this research, we merely consider financial insurance agents in transparency of financial information because of, insurance accounting specific nature.The purpose of this study was to investigate the effective relationship between financial insurance factors and financial information transparency of the insurance industry.To determine the final financial components of insurance, experts of the insurance industry were consulted and a researcher-made questionnaire was used to collect data.The research sample consisted of 151 managers and experts in the insurance industry selected by random sampling method. The realm of this research is 2017 and city of Tehran. One-sample t-test was used to analyze the data in a small phase.The results indicate that financial insurance factors have a meaningful relationship with the transparency of financial information in the insurance industry, but violations were also found in the research components.The results of the ranking showed that the disclosure of leverage ratios and deferred loss accounts has the highest degree of significance.
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