The present study aims to investigate the association between political connections and related-party transactions for the firms listed on the Tehran Stock Exchange (TSE). Sample includes the 485 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and research hypothesis was tested using multivariate regression model based on panel data.We fin...

Dear readers, As you have probably already noticed, the Journal of Hematopathology (JHEP) has cleared a major hurdle: the journal is now listed in PubMed Central, so its articles are visible when PubMed is being used. Hereby, the exposure of the good work being published has becomemuch wider. This is a major achievement for a journal after only 1 year of existence. The criteria for acceptance w...

This section includes the results for the thermal conductivity, Debye temperature and the Grüneisen parameter for the set of 74 materials listed in this work as calculated using the Birch-Murnaghan [1–3], Vinet [3, 4], and Baonza-Cáceres-Núñez [3, 5] equations of state. The experimental values for the lattice thermal conductivity κ are compared to the AGL values obtained using the numerical pol...

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...

Profit Sharing and Training We analyze the impact of profit sharing on the share of workers receiving training. An effect is plausible because: 1) profit sharing is a credible commitment by firms to reward firmspecific skills acquired by formal or informal training, 2) profit sharing may reduce turnover and increase the returns to training, 3) a common payment for the whole workforce leads to p...

International trade in species that are or may be endangered by collection from the wild is regulated under the Convention on International Trade in Endangered Species of wild fauna and flora (CITES) for 176 member States (Parties). Internet commerce is a relatively new route for such trade. In 2007, the CITES Secretariat asked Parties to collect information on internet wildlife trade and repor...

We examine the decision of firms to list analysts covering their stocks on their corporate websites. We find that an analyst’s experience following the firm increases the likelihood of being listed but other aspects of analyst ability and reputation, such as experience in the profession, All-Star status and forecast accuracy, have no effect on the likelihood. We also find that analysts with mor...