List of Articles profit transparency

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Profit Transparency and Profit Payment Policy
  Safora Abbasi Reza Gholamijamkarani
  The purpose of the present study is to review the impact of profit transparency on the policy of stock profit payment. In this regard, a sample composed of 105 corporates accepted in Tehran stock exchange during 2012 to 2019 was studied. Multivariate regression was used More

  The purpose of the present study is to review the impact of profit transparency on the policy of stock profit payment. In this regard, a sample composed of 105 corporates accepted in Tehran stock exchange during 2012 to 2019 was studied. Multivariate regression was used for hypothesis testing and EViews software was applied for statistical analysis. The results showed that there is a significantly negative correlation between profit transparency and stock profit payment. The results were in line with the signaling theory. Managers, compared to those outside corporate beneficiaries, have more information about the perspective of corporations, therefore they use stock cash profit to transfer their secret information to the market. By decreasing information asymmetry, profit transparency weakens the role of stock cash profit as an expensive signaling mechanism. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - Providing a model of earning transparency with emphasis on the criteria of the govermance system and performance: an artificial intelligence approach
  fardin hafezi Mehrdad Ghanbari babak jamshidinavid Roohollah Jamshidpour
  10.22034/amfa.2021.1914154.1558
  Manuscript profile