نتایج جستجو برای: earnings ratio model pe of similar firms also

تعداد نتایج: 21399983  

Journal: :دانش حسابداری مالی 0

the main purpose of the present research is to determine the relationship between the management earnings forecast errors and conservatism level and then surveying about the effects of forecast difficulty, and external financing on this relationship. regarding this, the financial information related to 147 stock firms, available during the period of study (2003-2015) were collected and analyzed...

Journal: :تحقیقات مالی 0
شکراله خواجوی حمید الهیاری ابهری

this paper compares the value relevance of book value and dividends versus book value and reported earnings. the main purpose of this study explains which of dividends, book value and earnings are more value relevance. thus, we have examined 98 firms of tehran stock exchange over a period 1377-1382. our methodology of examining the information content of various income statement and balance she...

پایان نامه :دانشگاه تربیت معلم - تهران - دانشکده ادبیات و زبانهای خارجی 1390

the frame semantic theory is a nascent approach in the area of translation studies which goes beyond the linguistic barriers and helps us to incorporate cognitive and cultural factors to the study of translation. based on rojos analytical model (2002b), which centered in the frames or knowledge structures activated in the text, the present research explores the various translation problems that...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه اراک - دانشکده علوم انسانی 1389

this study investigates the cohesive devices used in the textbook of english for the students of psychology. the research questions and hypotheses in the present study are based on what frequency and distribution of grammatical and lexical cohesive devices are. then, to answer the questions all grammatical and lexical cohesive devices in reading comprehension passages from 6 units of 21units th...

Journal: :international journal of finance, accounting and economics studies 0

this paper analyzes the relationship between capital structure and earning management. for analyzing we use 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of managemen...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه پیام نور - دانشگاه پیام نور مرکز - دانشکده زبانهای خارجی 1391

the primary goal of the current project was to examine the effect of three different treatments, namely, models with explicit instruction, models with implicit instruction, and models alone on differences between the three groups of subjects in the use of the elements of argument structures in terms of toulmins (2003) model (i.e., claim, data, counterargument claim, counterargument data, rebutt...

2004
James C. Hansen Ben Ayers Linda Bamber Michael Bamber Norman Godwin William Donaldson

This study examines whether firms just above and just below three earnings benchmarks (loss avoidance, earnings changes, and analyst forecast) have differing levels of discretionary accruals. If discretionary accruals are a measure of earnings management, then firms above (benchmark beaters) and firms below a benchmark should have differing levels of discretionary accruals. Dechow et al. (2003)...

2015
Wei He Yuling Liao

Based on the GEM 355 listed companies during the period October 2009 to December 2013, this paper provides an empirical analysis of the impact of private equity on earnings management among the GEM listed companies by introducing a modified Jones model and a multivariate linear regression model. The results suggest that Companies listed on GEM have positive earnings management behavior, But PE ...

Journal: :ژورنال بین المللی پژوهش عملیاتی 0
m. r. pourali e. eghdami

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 ...

Journal: :international journal of finance and managerial accounting 0
hashem nikoomaram professor of finance & accounting islamic azad university, science & research branch tehran, iran farhad arabahmadi faculty member of accounting, shahrood university of technology shahrood, iran aliasghar arabahmadi phd student of accounting, islamic azad university, science & research branch tehran, iran corresponding author

this paper analyzes the relationship between capital structure and earning management. for analysing we used 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of manageme...

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