data envelopment analysis (dea) measures the relative efficiency of a homogenous set of decision-making units (dmus) when multiple inputs and outputs are present. the deabased malmquist productivity index measuring the productivity change of dmus over time has proven itself to be a valid tool to compare group performance. however, in the previous models developed for this purpose, it was suppos...

The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...

In this research, role of accruals in elaboration of quality of earning of the companies accepted in Mumbai Stock Exchange has been studied and relationship between quality of earning through accruals and its constituents and abnormal stock return has been studied. The studied sample includes 35 companies in group A of Mumbai Stock Exchange in 2009-2013.Fordata analysisandhypothesistesting mult...

in this research, role of accruals in elaboration of quality of earning of the companies accepted in mumbai stock exchange has been studied and relationship between quality of earning through accruals and its constituents and abnormal stock return has been studied. the studied sample includes 35 companies in group a of mumbai stock exchange in 2009-2013.fordata analysisandhypothesistesting mult...

The technique for efficiency measurement known as Data Envelopment Analysis (DEA) has been extended to allow on-discretionary inputs that affect production. Several methods exist for measuring efficiency to control these factors in production. This paper review these approaches, providing a discussion of strengths and weaknesses and highlighting potential limitations. In addition, a new approac...

The behaviors of heavy vehicles drivers in mandatory and discretionary lane changes are analyzed in this paper. 640 mandatory and 2,035 discretionary lane change events were extracted from a naturalistic driving database. Variations in gap acceptance and lane change duration were investigated. Statistical analysis showed that mandatory lane changes are more aggressive in gap acceptance and lane...

This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

Civil-law systems prefer a weaker judiciary than common-law systems and the American State courts provide an opportunity to document the persistence of these preferences. During the colonial period, there were operating civil law systems in territory that would later become thirteen states in the American common law system. We present a model that predicts legislatures with a civil law past wil...