this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

Previous studies have provided contradictory evidence with respect to the e€ect of rigid budgetary controls on slack and other dysfunctional behaviors. One motivation for the current study was to test whether spillover e€ects exist between two alleged dysfunctional consequences of a rigid budgetary control style: budget slack creation and managerial short-term orientation. The data support this...

Marketing costs have been rising rapidly while both manufacturing and general management costs have been declining. As a result, those concerned with realigning corporate assets to maximize shareholder returns are requiring that marketers start proving their worth or be gradually starved of resources. Reflecting such pressures, marketing managers are being asked to provide more convincing evide...

making decision about capital structure is one of the hardest and challengeable problems for the companies, and also it is the greatest importance decision about their permanence. this paper investigates factors affecting capital structure among 70 samples of small business in ahwaz. data was gathered from accounting evidences and data questioners. parametric and nonparametric statistical techn...

Background and Objectives: Many Iranian public hospitals are faced with serious financial challenges such as shortage of income and heavy debts. Nevertheless, many of the healthcare services are often remained unearned for not being included in the clinical records or patient bill, resulting in considerable loss of legitimate hospital in‌come. Given the limited studies in this area in Iran, the...