The study aims to investigate the relationship between the financial incentives of board members and disclosure of corporate risk, emphasizing the levels of corporate performance and risk in Iran. The research sample includes 98 listed firms in Tehran Stock Exchange during 2011-2015 (490 years-firms); the firms have selected by using a systematic removal method. Regarding the aim, the present...

This article empirically tests the displacement effect of Peacock and Wiseman (PW) ratchet Bird, both which are alternatives to Wagner’s law on growth public expenditure. The explains why (horizontal) trend line moves upward in discrete steps over time, whereas affirms that expenditure “ratchets” during drops economy remains at a higher level after stabilizes. following innovations introduced p...

Abstract Objective Tests of theories mate choice often rely on data gathered in White, industrialised samples and this is especially the case for studies facial attraction. Our understanding preferences sexual dimorphism currently flux a number hypotheses require testing more diverse participant samples. The current study uses opportunistically preference from 271 participants rural Nicaragua, ...

In this paper, we adopt a nonparametric Bayesian approach and investigate the asymptotic behavior of posterior distribution in continuous-time general state space semi-Markov processes. particular, obtain concentration rates for kernels. For purposes study, construct robust statistical tests between Hellinger balls around kernels present some specifications to particular cases, including discre...

One of the important fields in statistics is testing hypothesis of correlation coefficient. The extension of the idea of testing correlation to fuzzy hypothesis is of great interesting. In this study, we examined the use of fuzzy hypothesis testing approach for the Sequential Probability Ratio Test (SPRT) of correlation coefficient. Use of fuzzy hypothesis testing for correlation coefficient wi...