نتایج جستجو برای: cash component of earning

تعداد نتایج: 21180105  

B. Tavakoli F. Bagheri Zonoz

Releasing prices and performing cash subsidy payment to all applicants with a different income level create differences in the method of household function and different services of organizations including waste and recycling management organization. The purpose of this study was to determine the effect of cash subsidy payment on the quantity of domestic waste in Rasht (Guilan province, Iran)....

فاطمه مریدی قدرت اله طالب نیا, مهدی دسینه

تصمیمات مختلف مدیریت از جمله تصمیمات تامین مالی، روی عملکرد آتی شرکت تاثیرگذار است. لیکن معیارهای تعهدی قابل دستکاری بوده و معیارهای نقدی واجد عینیت بیشتری هستند. بنابراین تحقیق حاضر به بررسی اثر تصمیمات تامین­مالی مدیریت بر جریانهای نقدی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران می­پردازد. دراین تحقیق، داده های مربوط به 137 شرکت منتخب در بورس اوراق بهادار تهران مورد مطالعه و بررسی قرار گر...

Journal: :ACCRUALS (Accounting Research Journal of Sutaatmadja) 2020

Journal: :International Journal of Health Sciences (IJHS) 2022

The present study aims to investigate the impact of corporate governance on profit management companies listed Tehran Stock Exchange during 2014-2020. This is experimental and research method correlational. statistical population includes all Exchange. required data were collected by referring audited financial statements over a period 7 years for 120 companies. Eviews-10 software was also used...

Journal: :Han-guk jeunggwon hakoeji 2023

This study highlights inconsistency problems of domestic regulations on corporate valuation, where publicly listed stocks are evaluated by market values and unlisted the weighted average asset earning values. We analyze what changes have occurred in valuation methods used M&A practices Korea so as to shed some light this issue. Based 634 merger disclosure samples from 2006 2021, surrounding...

Journal: Iranian Economic Review 2016
Mohammad-Ali Kafaie Razieh Garshasbi,

Abstract This study reviews the direct and indirect effects of higher energy and bread prices (due to removing their subsidies and paying their equivalent in cash instead). Therefore, all consumer goods were classified into 6 groups and a linear expenditure system was estimated based on households’ budget data of 2009 and 2011 for urban and rural areas separately. The results indicate that hi...

Journal: :تحقیقات مالی 0
سید حسین سجادی استاد حسابداری، دانشکدۀ اقتصاد و علوم اجتماعی، دانشگاه شهید چمران، اهواز، ایران محسن رشیدی باغی دانشجوی دکتری حسابداری، دانشکدۀ اقتصاد و علوم اجتماعی، دانشگاه شهید چمران، اهواز، ایران جواد نیک کار دانشجوی دکتری حسابداری، دانشکدۀ اقتصاد و علوم اجتماعی، دانشگاه شهید چمران، اهواز، ایران

the current study aims to review the cross sectional variation in cash flow asymmetric timeliness and its effect on conditional conservatism. in this study, data from 120 firms in tehran stock exchange for the period spanning 1384- 1390 were examined. the regression model used in this research is panel data method with fixed effects approach. the most common measure of conditional conservatism ...

2005
Antonio Dávila Fernando Peñalva

We empirically examine how governance structure affects the design of executive compensation contracts and, in particular, the implicit weights of firm performance measures in CEO compensation. We find that compensation contracts in firms with higher takeover protection and where the CEO has more influence on governance decisions put more weight on accounting-based measures of performance (retu...

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