In this paper, the Cox proportional hazard model is used to answer several questions. In general, fourteen variables are applied in four groups: firm, industry, expenditure human resources specific characteristics as well. According to the previous literature in this field, the findings of this paper also show that the factors which affect life duration of firms are different between industries...

Full, on-time, and with Quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. Among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. The aim of this study is investigating the accounting ...

There are two divergent perspectives on the impact of subcontracting on firms in the informal sector. According to the benign view, formal sector firms prefer linkages with relatively modern firms in the informal sector, and subcontracting enables capital accumulation and technological improvement in the latter. According to the exploitation view, formal sector firms extract surplus from stagna...

There are two divergent perspectives on the impact of subcontracting on firms in the informal sector. According to the benign view, formal sector firms prefer linkages with relatively modern firms in the informal sector, and subcontracting enables capital accumulation and technological improvement in the latter. According to the exploitation view, formal sector firms extract surplus from stagna...

T oday, few firms could survive for very long without their computer systems. IT has permeated every corner of firms. Firms have reached the current state in their use of IT because IT has provided myriad opportunities for firms to improve performance and, firms have availed themselves of these opportunities. Some have argued, however, that the opportunities for firms to improve their performan...

ver since its discovery by Banz (1981), the size effect has remained an enigma. Although the empirical fact that firms with low market values earn higher returns than firms with high market values is beyond dispute, a theoretical explanation of this regularity has eluded the profession for almost 15 years. Because this empirical regularity is almost universally interpreted as evidence that smal...

nowadays, innovation is one of the most important factors for a business to survive. due to rapid changes and short life cycle of technology in information and communication technology (ict) companies, considerable attention is given to innovation. this study aims to identify and rank the impact factors on open innovation success in ict firms. this practical research is quantitative and uses th...

processing industries with the aim of and increasing the added value reducing the waste of agricultural products, promotion of productivity, employment, non oil exports, food security as well as sustainable development in agriculture has started to develop in iran since 1998. the objective of the present study is to examine the main factors affecting physical progress of those processing firms ...

Since 1999 regulators have attempted to improve the monitoring of financial reporting by exerting significant pressure on firms to appoint accounting financial experts (AFEs) to their audit committees. Yet, many firms have been reluctant to do so, which has made these firms more prone to financial reporting problems. We examine appointments of AFEs to the audit committees of S&P 1500 firms duri...