Nowadays, business groups play an outstanding role in financial markets. Corporates in the trading groups are able to use technology, capital, human resources, productions and services of other members in the group in addition to their own resources and capabilities. Thus, this paper studies the effect of business group affiliation on cash holdings and return on equity. The sample involves 94 c...

pharmacy as the last unit in the pharmaceutical supply chain is responsible for supplying and dispensing medicines to the patients and giving required advices to them, based on their needs and physician’s prescriptions according to standard protocols of the country. beside this responsibility, which is primarily on drugstores, this unit is regarded as a small business unit and should have econo...

Fitting accomplice determination is an essential worry for organizations who need to address material manageability issues through cross-area organizations. Be that as it may, the ebb and flow research on materiality examination choice still in early transformative phase. This paper adds understanding by corporates inside out investigation of business' philanthropic association (NPO) accomplice...

Corporate credit default swap (CDS) premium is the market price of credit risk posed by a corporate obligor. Although corporate CDS are commonly used for risk benchmarking in accounting and credit risk management, liquid CDS are limited to less than 500 corporate names globally. CDS users must either confine their usage to this limited subset or resort to aggregates derived from the liquid CDS ...