نتایج جستجو برای: 2013. accounting conservatism is measured based on khan and watts
تعداد نتایج: 19156214 فیلتر نتایج به سال:
this paper examines the relationship between accounting conservatism and informational content of earnings using data of 167 firms listed on the tehran stock exchange during 2004-2013. accounting conservatism is measured based on khan and watts' (2009) model and feltham and ohlsson (1995) price model and easton and hariss (1991) return models were used to evaluate the informational content...
the study of air infiltration into the buildings is important from several perspectives that may be noted to energy and design of hvac systems, indoor air quality and thermal comfort and design of smoke control systems. given the importance of this issue, an experimental and numerical study of air infiltration through conventional doors and windows has been explored in iran. to this end, at fir...
power transformers are important equipments in power systems. thus there is a large number of researches devoted of power transformers. however, there is still a demand for future investigations, especially in the field of diagnosis of transformer failures. in order to fulfill the demand, the first part reports a study case in which four main types of failures on the active part are investigate...
data envelopment analysis (dea) is a powerful tool for measuring relative efficiency of organizational units referred to as decision making units (dmus). in most cases dmus have network structures with internal linking activities. traditional dea models, however, consider dmus as black boxes with no regard to their linking activities and therefore do not provide decision makers with the reasons...
هدف این مقاله بررسی اثر محافظهکاری، مالکیت سهامداران نهادی و همچنین اثر تعاملی این دو متغیر بر مدیریت سود با استفاده از قانون بنفورد میباشد. به این منظور، صورتهای مالی نمونهای شامل 102 شرکت پذیرفته شده در بورس اوراق بهادار تهران مورد بررسی قرار گرفت. در این پژوهش برای کشف مدیریت سود، از قانون بنفورد و در نظر گرفتن چهار رقم اول سمت چپ ارقام سود خالص به عنوان نقاط مبنا، برای سنجش محافظهکار...
the methods which are used to analyze microstrip antennas, are divited into three categories: empirical methods, semi-empirical methods and full-wave analysis. empirical and semi-empirical methods are generally based on some fundamental simplifying assumptions about quality of surface current distribution and substrate thickness. thses simplificatioms cause low accuracy in field evaluation. ful...
abstract: country’s fiber optic network, as one of the most important communication infrastructures, is of high importance; therefore, ensuring security of the network and its data is essential. no remarkable research has been done on assessing security of the country’s fiber optic network. besides, according to an official statistics released by ertebatat zirsakht company, unwanted disconnec...
sange siyah dam is located two kilometers down the kabod khani village. the environ of ghorrve city in kurdestan province. this is an clay core dam. in this dam instrumentation is performed in three section and consist of electrical piezometers, total pressure cells, settlement cells and so on. the main objective of instrumentation is to control the behavior of dam body and foundation, end else...
hedging is a multi-purpose rhetorical strategy which is usually used in scientific arguments to secure ratification of claims, reduce the risk of negation, avoid conflict, manage disagreement and leave room for the audience to assess presented information. hedges are frequently used in research articles to mitigate the findings of research endeavors. the present research aims to investigate the...
I use the first-time enforcement of insider trading laws in sixteen countries as a shock to enforcement and examine its influence on timely loss recognition (TLR). Consistent with greater enforcement increasing the usefulness of accounting information in contracts and thereby the demand for higher quality reporting, insider trading enforcement is associated with a significant increase in TLR. N...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید