نتایج جستجو برای: Deviation from target leverage

تعداد نتایج: 5855102  

This study investigates whether deviation from target leverage (leverage adjustment speed) in firms with small positive earnings (i.e., SPOS) is higher (slower) than that of other firms. We find evidence suggesting that managers of SPOS manipulate sales, production processes, and discretionary expenses to avoid reporting losses. Our results show that deviation from target leverage in SPOS is hi...

Information opacity leads to information asymmetry. In this situation, in providing their own financial needs, firms face limitations and inevitably provide their financial needs from the debt market by signalling private information to it. In addition, information opacity affects the leverage adjustment speed. This research investigates the effect of information opacity on deviation from targe...

In this study, the effect of management entrenchments on the speed of cash holding adjustment in Iran has been investigated. After designing the management entrenchment evaluation indicators, the transaction information was collected from the Stock Exchange in the five-year period of 2011-2015. The statistical sample consists of 155 companies selected by systematic deletion method. In this rese...

Journal: :بررسی های حسابداری و حسابرسی 0
محمد اصولیان استادیار گروه مدیریت، دانشگاه شهید بهشتی، تهران، ایران الهام باقری کارشناس ارشد مدیریت مالی، مؤسسۀ آموزش عالی ارشاد، دماوند، تهران، ایران

the purpose of this paper is a study on the effect of cash flows on the gap between actual and optimal financial leverage ratio companies listed in tehran stock exchange. in this regard, we try to help with advanced econometric techniques such as partial adjustment model on panel data and generalized method of moments to achieve a reasonable estimate of the impacts.in this paper, were analyzed ...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه علامه طباطبایی - دانشکده ادبیات و زبانهای خارجی 1387

the present study is an experimental case study which investigates the impacts, if any, of skopos on syntactic features of the target text. two test groups each consisting of 10 ma students translated a set of sentences selected from advertising texts in the operative and informative mode. the resulting target texts were then statistically analyzed in terms of the number of words, phrases, si...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه سیستان و بلوچستان - دانشکده مهندسی شیمی 1391

attempts have been made to study the thermodynamic behavior of 1,3 butadiene purification columns with the aim of retrofitting those columns to more energy efficient separation schemes. 1,3 butadiene is purified in two columns in series through being separated from methyl acetylene and 1,2 butadiene in the first and second column respectively. comparisons have been made among different therm...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه رازی - دانشکده ادبیات و علوم انسانی 1387

abstract the present study is concerned with the syntactic deviation in hafezs poetry. poems are known to be accompanied with various linguistic deviations. these deviations may be phonological, morphological and/or syntactic. the relatively high frequency of the cases of the syntactic deviation in hafezs poems makes this rhetorical feature as a main characteristic of his poetry. this thesis, ...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه پیام نور - دانشگاه پیام نور استان تهران - دانشکده اقتصاد و علوم اجتماعی 1390

abstract deviation or in other words committing a crime is literally a social problem. this research that was conducted in 1389 and 1390 has tried to investigate the causes of crimes committed by young male inmates qazvin central prison and effective variables on their tendency to deviation. accordingly after collecting theoretical framework and offering theoretical model including both hirsch...

پایان نامه :0 1374

the research questions were as follows: 1. is there any relationship between the students concious awareness of the form and implications of the conjuncations and their improvement in using appropriate conjunctions? 2. does students knowledge of the from and the implications of the conjunctions help them to produce more coherent writings. 3. does a comparison between english conjunctions and th...

نمودار تعداد نتایج جستجو در هر سال

با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید