Performance appraisal is a process which help shareholders make informed and optimal investment decisions. In recent decades, a long stream of research has devoted particular attention to the importance and impact of financial decisions on firm performance and firm value. The present study thus is primarily concerned with investigating the association between free cash flow and institutional ow...

this research aims to investigate relationship between skewness and future stock return and the impact of information releases on this relationship. then, the data of 89 companies listed in tehran stock exchange are collected and analyzed for 2009 to 2013. furthermore, the fixed effect panel data method is used to examine the hypothesis. the results show that there exists a negative and signifi...

Knowledge can be transferred and imported across international borders. However, recent research shows that local cultures may affect the acceptance and application of such imported knowledge content. Egypt's adoption of IAS in 1996 provides an excellent opportunity to examine how conflicts between imported accounting standards and a nation's cultural values affect implementation of the new sta...

Explaining dividend policy has been one of the most difficult challenges facing financial economists. Despite decades of study, we have yet to completely understand the factors that influence dividend policy and the manner in which these factors interact.The aim of this paper is to examine the relation between dividend policy and share price volatility in Tehran Stock Exchange (TSE). The analys...

This paper analyzes the relationship between capital structure and earning management. For analysing we used 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of manageme...

This paper analyzes the relationship between capital structure and earning management. For analyzing we use 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of managemen...

The purpose of this paper is examining the impact of financial leverage as a mediation variable on the relationship between ownership concentration and financial corporate performance. To test the hypotheses, multiple regression analysis is used. The statistical population of this research is all listed companies in Tehran Stock Exchange. However, data were available only for 60 companies durin...

Organizational structure determines the scope of decisions, tasks, responsibilities, goals, perspectives and rewards for achieving results. In recent decades, due to environmental changes and dramatic technological advances, organizational structure has changed from Mechanistic to organic. The purpose of the restructuring is to facilitate the achievement of the organization's goals. Changing st...