This thesis comprises of three essays. The first essay is titled ‘Do Acquiring Firms Manage Earnings?’ and is co-authored with Professor Anand M. Vijh. The second essay is titled ‘Do Firms Have a Target Leverage? Evidence from Credit Markets’ and is joint work with Professors Anand M. Vijh and Redouane Elkamhi. The third is essay is single authored and titled ‘Bondholder Wealth Effects of Fraud...

due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. the aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on tehr...

weather and climatic parameters and their impact on farming plants are one of the foremost effective factors on improvement of crop yield. the potential facilities of various regions may be determined with agroclimatic study and exploit maximally from these facilities. in order to evaluate agroclimate of colza cultivation throughout the selected substations at hamedan province in this current i...

objective: understanding climate effects on crop yield has been a continuous endeavor aiming at improving farming technology and management strategy, minimizing negative climate effects, and maximizing positive climate effects on yield. methods: in order to evaluate agroclimate of corn cultivation throughout the selected substations at kermanshah province in this current investigation, the stat...

needs of human life from the beginning been an important factor we have been threatened by population growth, food security and human well- men of science and technology with a new plan maintain and improve their food security to make it work. in this investigation, meteorological data have been received from synoptic stations based on daily, monthly, and annually trend from iran meteorological...

Simulation results are reported on methods that allow both within group and between group heteroscedasticity when testing the hypothesis that independent groups have identical regression parameters. The methods are based on a combination of extant techniques, but their finite-sample properties have not been studied. Included are results on the impact of removing all leverage points or just bad ...

Due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. The aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on Tehr...

This paper studies the capital structure dynamics of central and eastern European firms to better understand the quantitative and qualitative development of financial systems in this region. The dynamic model used endogenises the target leverage as well as the adjustment speed towards these targets. It is applied to microeconomic data for 10 countries. We find that during the transition process...