The Impact of Free Cash Flow and Growth Opportunity on Disclosure Quality and Stock Return Synchronicity [PDF]
پژوهشهای تجربی حسابداری, 2017 This paper is aimed to investigate whether Jensen's free cash flow problem increases stock return synchronicity or not. Based on the previous studies, this is expected that low-growth firms with high free cash flow increase stock return synchronicity by ...
mohammadali aghaii +2 more
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The Effect of Organizational Environment Variables on the Relationship Between Sustainability Performance (Greenwashing) of the Company and the Speed of Lever Adjustment [PDF]
مطالعات مدیریت توسعه سبزSince the implementation of the sustainability approach in companies begins with the formulation of policies that are in line with the expectations of their beneficiaries.
Maryam Nouraei +1 more
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Studying the Effect of Corporation’s Disclosure Quality Rank on Income-Smoothing and Informativeness of Tehran Stock Exchange’s Listed Companies [PDF]
Iranian Journal of Finance, 1999 The study is to review the disclosure quality rank on income-smoothing and informativeness by means of four hypotheses. The timescale is between 2010 and 2016, and 149 TSE’s listed companies are studied. The first hypothesis examines the effect of higher
Heidar Foroughnejad +2 more
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Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [PDF]
مطالعات تجربی حسابداری مالی, 2016 According to the agency theory, signaling theory, Stakeholder theory, asymmetry information theory and proof of the users of financial statements need to this information and its confirm by independent auditor, therefore we study the relationship ...
Navid Paidarmanesh +2 more
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The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies [PDF]
مطالعات تجربی حسابداری مالی, 2019 The aim of this study is to review the effect of the ownership structure (governmental and private) on the relationship between the disclosure quality and the cost of capital.
Saeed Allah Bakhshi +2 more
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Management Forecast, Idiosyncratic Risk, and Information Environment: Evidence of Listed Companies in Tehran Stock Exchange (TSE) [PDF]
Journal of Asset Management and Financing, 2022 Capital market plays an important role in attracting and circulating market liquidity and directing it to efficient economic sectors. Management forecast is one of the most important sources of information in the stock market, while its misrepresentation
Mohammad Osoolian +2 more
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SLACK RESOURCES, FEMINISME DEWAN, DAN KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
Jurnal Akuntansi dan Keuangan Indonesia, 2017 The objective of this study is to examine the impact of slack resources and board’s feminism on CSR disclosure quality. This study also investigates the role of board’s feminism in moderating the relationship between slack resources and CSR disclosure ...
Dian Yuni Anggraeni, Chaerul D. Djakman
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The Impact of Existing and Potential Competition of Product Market on Disclosure Quality of Companies Listed on Tehran Stock Exchange Using Factor Analysis on Competition Variables [PDF]
راهبرد مدیریت مالی, 2014 This study investigated the relationship between product market competition and disclosure quality of 131 companies listed on Tehran stock exchange within 17 industries and during the period of 2007-2013.
Seyed Ali Vaez +2 more
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The Relationship between Tax Avoidance and Firm Value with an Emphasis on Agency Cost and Firm Disclosure Quality [PDF]
راهبرد مدیریت مالی, 2016 The aim of this study is to investigate the relationship between tax avoidance and firm value with an emphasis on agency cost and disclosure quality of firms listed in Tehran Stock Exchange.
Saeed Jabarzade +3 more
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China Journal of Accounting Studies, 2022 We compare the management discussion and analysis sections (MD&As) of 1) Korean and Chinese airlines in their home countries, with different MD&A regulations; 2) a Chinese airline dual-listed in both the Chinese and U.S. markets, with different levels of
Si-Bei Yan +3 more
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