Contents & References of Investigating the effect of profit management incentives on cost stickiness (companies admitted to Tehran Stock Exchange)
List:
Table of Contents
Page Title
Chapter One: General Research. 12
Introduction. 2
1-1. Defining the topic and stating the research problem. 2
1-2. The importance and necessity of research. 3
1-3. Research objectives. 4
1-4. Research questions. 4
1-5. Research hypotheses. 5
1-6. Research method. 5
1-6-1. Research variables. 5
1-7. Scope of research. 7
1-8. Population and statistical sample. 7
1-9. Method of collecting data and information. 8
1-10. Statistical methods and hypothesis testing 8
1-11. Definition of words and terms. 9
1-12. The overall structure of the research. 10
Chapter Two: Literature and theoretical foundations of research. 11
Introduction. 12
2-1. Theoretical foundations. 13
2-1-1. Cost behavior analysis 13
2-1-2. Stickiness of costs 15
2-1-2-1. The concept of cost stickiness 16
2-1-2-2. Cost stickiness theories 17
2-1-3. Profit management. 18
2-1-3-1. Representation theory. 18
2-1-3-2. The concept of profit management. 22
2-1-3-3. Profit management methods. 26
2-1-3-3-1. Profit management through discretionary accruals. 26
2-1-3-3-2. Profit management through real activities. 26
2-1-3-3-3. Activities and factors influencing profit manipulation through real activities: 27
2-1-3-4. Motives of profit management. 29
2-1-4. Cost stickiness and profit management incentives. 32
2-2. Research background. 34
2-2-1. A review of foreign research. 34
2-2-2. A review of domestic research. 39
2-2-3. Abstracts of the conducted research 41
Chapter three: research method. 47
Introduction. 48
3-1. Research method. 48
3-2. Data collection methods and tools 48
3-3. Scope of research. 48
3-4. Society and a statistical sample. 49
3-5. Research problem design. 49
3-6. Research hypotheses. 50
3-7. Statistical model of research. 51
3-8. How to calculate research variables. 52
3-8-1. dependent variable. 52
3-8-2. independent variables. 52
3-8-3. control variables. 52
3-9. Model estimation method. 54
3-9-1. Tabular data. 54
3-9-2. Panel data model estimation methods. 55
3-9-2-1. Pooled least squares method (pls): 55
3-9-2-2. Fixed effects model (least square model with dummy variable) (LSDV): 55
3-9-2-3. Random effect model. 56
3-9-2-4. Random parameter model. 56
3-9-3. Tabular data pattern tests: 57
3-9-3-1. Chow's test 57
3-9-3-2. Hausman test. 57
3-9-4. Manai test in panel data. 58
3-9-5. Cointegration test in panel data. 58
3-9-6. Error independence test 59
3-9-7. General significance test of regression and coefficients. 59
3-10. Summary of the third chapter. 59
Chapter four: analysis of findings 60
Introduction. 61
4-1. Descriptive statistics. 61
4-2. Diagnostic tests on data 62
4-2-1. Mana test. 62
4-2-2. Collaborative test. 63
4-2-3. Chow's test 64
4-3. Estimation of the model and analysis of the results. 65
4-3-1. Examining the research model for loss avoidance motivation and its results. 65
4-3-2. Examining the research model for the motivation to avoid profit reduction and its results. 66
4-3-3. Testing the motivational model of avoiding losses or reducing profits and its results. 67
4-4. Summary of the chapter. 69
Chapter five: conclusions and suggestions. 70
Introduction. 71
5-1. Discussion and conclusion. 71
5-2. Research limitations. 72
5-3. Suggestions from the research results. 73
5-4. Suggestions for future research. 73
List of sources and sources. 74
Appendix. 81
Source:
List of sources and sources
A) Internal sources:
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