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به دلیل اینکه به ندرت اطلاعات درباره اندازه شرکتها و تفاوتهای شرکتهای کوچک و شرکتهای بزرگ فهرست میشود، در این پژوهش هدف، بررسی این موضوع است که کیفیت حسابرسی بالا چه تاثیری بر مدیریت سود در دو گروه از شرکتها دارد و اینکه چه رابطهای بین ارائه گزارش مشروط و تخصص حسابرس در صنعت صاحبکار وجود دارد. دو مدل رگرسیون ols و logit برای بررسی اثر کیفیت حسابرسی بر اقلام تعهدی اختیاری و اثر تخصص ...
‡ Barry Saver is the lead/corresponding author and wrote the initial draft. Stephen Martin is listed second as he contributed inspiration and major ideas for the manuscript. Ronald Adler is listed third as he provided substantially greater contributions to the ideas and editing of the manuscript than the remaining authors. The other authors are listed alphabetically as they all made roughly com...
1.1 This method is applicable to the in situ and intrusive analysis of the 26 analytes listed in Table 1 for soil and sediment samples. Some common elements are not listed in Table 1 because they are considered "light" elements that cannot be detected by field portable x-ray fluorescence (FPXRF). They are: lithium, beryllium, sodium, magnesium, aluminum, silicon, and phosphorus. Most of the ana...
Ionizing radiation is electromagnetic radiation that has sufficient energy to remove electrons from atoms. Ionization results in the production of negatively charged free electrons and positively charged ionized atoms. Ionizing radiation can be classified into two categories: photons (X-radiation and gamma radiation) and particles (alpha and beta particles and neutrons). Five types or sources o...
General and Professional Qualifications of Iranian High School Masters according to the Ministerial Documents H. Abdollaahi, Ph.D. A perusal of the ministerial documents at the Iranian Ministry of Education during the past 100 years was undertaken in order to clarify how the general and professional qualifications required for the post of high school master have evolved over the c...
in this study reference as one of the five cohesive devices in the achievement of textuality in english and persian narrative/descripitive written texts is focused on and analysed . to do so , the theoretical framework elaborated by halliday and hasan (1976) and its version adapted by the writer to match the sub-types of reference in farsi are applied to the analysis of reference in english and...
Ranking of companies listed on the exchange represent their status and considered a criterion for investment. Also, it increases market's competition, development and efficiency. In this study, the fifty superior companies listed in Tehran Stock Exchange were ranked based on financial ratios (liquidity, operational, leverage and profitability) using FAHP- FTOPSIS hybrid approach during the year...
The purpose of this study is to compare the impacts of momentum on stock returns of companies listed in Tehran Stock Exchange in different market conditions. For this purpose, the sample size is 120 months from 2008 to 2017. The research hypotheses are estimated using multivariate linear regression using time series method. Based on the results of the hypotheses test, the momentum in each of th...
the present study was carried on to investigate the use of face-keeping strategies in reaction to complaints by male and female in two different cultures, persian and american english. to see if apology strategies are affected by cultural, contextual preferences and gender of interlocutors in two distinct languages of persian and american english. the hypotheses to be tested were 1) ifids, acce...
BACKGROUND T1 mapping is widely used today in CMR, however, it underestimates true T1 values and its measurement error is influenced by several acquisition parameters. The purpose of this study was the extraction of accurate T1 data through the utilization of comprehensive, parallel Simulations for QUAntifying RElaxation Magnetic Resonance constants (SQUAREMR) of the MOLLI pulse sequence on a l...
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