in recent years, virtual communities have been significantly popular and almost all of them are targeted for business profitability. in our study, the profitability of these communities for businesses has been analyzed from a commercial perspective. the study considers virtual community as a business model which can have a great impact on consumer purchase decision process. with respect to refe...

the present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in tehran stock exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. this study was conducted according to givoly and hayn model to measure accounting conservatism index in non-profitable and profitable) firms. data analysis performed wi...

This study analyzed the economics of feeding dried poultry droppings as supplement in ram production. Gross margin analysis and profitability ratio was used to analyze the data collected. The result of the budgetary analysis revealed that highest total cost of ₦5292.98/ram was incurred, highest total revenue of ₦7565.40/ram, highest gross margin of ₦3272.41/ram and highest net farm income of ₦2...

The profitability of banks depends upon a number of factors including existing business conditions, bank size, efficiency of operations, leverage (volume of deposits to equity capital), and the extent of competition among banks. Overall bank profitability and some determinants of profitability can be measured by using a number of operating ratios as rate of return on capital, rate of return on ...

Uncertainty has qualitatively different implications than risk in studying executive incentives. We study the interplay between profitability uncertainty and moral hazard, where profitability is multiplicative with managerial effort. Investors who face greater uncertainty desire faster learning, and consequently offer higher managerial incentives to induce higher effort from the manager. In con...

Rumelt’s (1991) widely cited paper presents estimates of the relative influence of industry, corporate, business unit, and other influences on business unit profitability. He finds corporations explain almost none of the variability in business unit profitability. Using a simultaneous equation model, we provide alternative estimates of the influence of industry and corporation on business unit ...

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...

Objectives: To re-evaluate previously identified determinants of hospital profitability in the postPatient Protection and Affordable Care Act years. Data: Data were obtained from the Florida Uniform Hospital Reporting System, for years 20102014. Study sample: Sample consisted of general acute care or teaching, privately owned, urban hospitals in Florida. Study design: Longitudinal panel data de...

abstract almost, the traditional comparative advantage indices especially employment, value added and profitability are considered in all studies in the context of regional comparative advantage. while the study of comparative advantage, regardless of the sustainable development indices is a flawed study. therefore, in this study, in the first stage, iranian provinces are ranked according to em...

The paper presents the articulated strategy of valorization, implemented by the international movement called Slow Food in Italy and abroad in order to reconsider the concept of agricultural profitability. In particular, the paper suggests profitability lays on the value markets recognize to agricultural production. In this perspective, the Slow Food strategy represents a good practice to be em...