The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...

Performance   evaluation in regular periods is one of the ways in which organizations can   evaluate their performance as well as weak and strong points unifiedly and   precisely. These days, mathematical models are also used to evaluate the   efficiency and productivity of various units. These units are a collection of   education, research and service activities as input and output factors an...

This study investigates the moderating effect of firm size in the relationship between corporate governance (board size, board independence and ownership concentration) and banks’ risk-taking (insolvency risk and credit risk). Secondary data (annual reports) was collected from a sample of 21 Malaysian commercial banks covering the 2005–2014 accounting period. An empirical model using pooled ord...

Management is trying to maximize your rewards and that means in terms of net profit, return on investment (performance) or other accounting measures and also by trying to Making positive changes in the prices of corporate securities to be done. In other words, the maximum managers Their interests are trying to improve corporate performance and the improvement of the capital Investors will be aw...

Aerosol properties were studied during an intensive airborne measurement campaign that took place at Rotterdam in Netherlands in May 2008 within the framework of the European Aerosol Cloud Climate and Air Quality Interactions project (EUCAARI). The objective of this study is to illustrate seven events of new particle formation (NPF) observed with two Condensation Particle Counters (CPCs) operat...

Understanding the effect of aerosols on climate requires knowledge of the size and chemical composition of individual aerosol particles-two fundamental properties that determine an aerosol's optical properties and ability to serve as cloud condensation or ice nuclei. Here we present our aircraft-compatible single particle mass spectrometers, SPLAT II and its new, miniaturized version, miniSPLAT...