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Number of pages: 173 Category: Librarianship

Dissertation for obtaining a master's degree, specialization: accounting, abstract: based on agency theory, an organization is a set of contracts. The existence of a business unit is based on its concluded contracts. These contracts can be written or unwritten. One of the most important of these contracts is the contract or bonus plan between the major shareholders and company ...

Number of pages: 145 Category: Management

Dissertation to receive a master's degree in the field of educational sciences Abstract The purpose of this research is to investigate and compare the effectiveness and efficiency of appointed and selected managers and officials in terms of the degree of

Number of pages: 104 Category: Librarianship

Master's Thesis in Accounting (M.A.) The disclosure of information is different in different companies. What is discussed in this research is profit prediction. Profit forecasting in Iran is done by managers. Considering the role that managers have in profit forecasting, in this research, the relationship between the manager's ability and the timing of the forecast disclosure, ...

Number of pages: 114 Category: Librarianship

Dissertation for receiving a master's degree, specialization: accounting, is an abstract of the present research and research work in order to determine the effective factors in the selection of accounting methods for the inventory of materials and goods and its effect on the quality of profitability of companies admitted to the stock exchange. This thesis prepares a framework ...

Number of pages: 105 Category: Librarianship

Thesis accounting department for obtaining the master's degree ""M.A."" Abstract The purpose of this research is to investigate the relationship between management accounting systems and the development of intellectual capital in the social security organization. For this purpose, the relationship between the three criteria of how to use management accounting systems, the type ...

Number of pages: 113 Category: Librarianship

Dissertation for Master's Degree (M.A) Field: Accounting Major: Accounting Dissertation Abstract (including summary, objectives, implementation methods and results obtained): The growth and development of capital markets and the emergence of investment funds as an important institution in the capital markets to attract small savings and funds to the capital markets has made the ...

Number of pages: 147 Category: Management

Dissertation for Master's Degree (M.A) in Public Administration Human Resource Orientation Abstract Human resource accounting is a new approach in accounting that has a relatively short lifespan. Human resource accounting can be considered as a combination of human resource management and accounting. By quantifying the value of resources, human resource accounting has provided ...

Number of pages: 140 Category: Librarianship

Dissertation for Master's Degree in Healthcare Management Abstract: In the last few decades, traditional budgeting systems are changing to modern budgeting systems such as operational budgeting, the Ministry of Health and Medical Education has also provided the ground for implementing this in the form of a new financial system plan since 2002.

Number of pages: 136 Category: Librarianship

Dissertation for receiving a master's degree, specialization: accounting, is an abstract of the present research and research work in order to determine the effective factors in the selection of accounting methods for the inventory of materials and goods and its effect on the quality of profitability of companies admitted to the stock exchange. This thesis prepares a framework ...

Number of pages: 207 Category: Librarianship

Dissertation for receiving a master's degree major: Accounting Abstract: Accounting is an information system and managers must obtain appropriate and quality information from all formal and informal channels in order to make better decisions. Therefore, considering the potential capabilities of accounting information systems and ready-made software packages as computerized ...

Number of pages: 210 Category: Librarianship

Dissertation for receiving a master's degree, specialization: accounting, abstract: accounting information system [1] as one of the sources of providing information for decision making. Managers are of special importance. In this research, the impact of the comprehensive and uniform financial system of the oil industry on the qualitative characteristics of accounting information ...

Number of pages: 225 Category: Librarianship

Dissertation for receiving a master's degree, specialization: accounting, abstract: accounting information system [1] as one of the sources of providing information for decision making. Managers are of special importance. In this research, the impact of the comprehensive and uniform financial system of the oil industry on the qualitative characteristics of accounting information ...

Number of pages: 197 Category: Librarianship

Dissertation for obtaining a master's degree, direction: accounting. Abstract: This research examines the relationship between conservative accounting and bankruptcy risk, which conservatism causes an increase in property and cash, and bankruptcy as a condition in which there is not enough cash. Therefore, accounting theory indicates the existence of a relationship between these ...

Number of pages: 149 Category: Management

Abstract The main purpose of the research is to investigate the relationship between business strategy and profit quality in companies admitted to the Tehran Stock Exchange market. The statistical sample of the research includes 145 companies accepted in Bo

Number of pages: 149 Category: Librarianship

Abstract The main purpose of the research is to investigate the relationship between business strategy and profit quality in companies admitted to the Tehran Stock Exchange market. The statistical sample of the research includes 145 accepted companies

Number of pages: 139 Category: Management

Department of Industrial Management Winter 2019 Abstract: The current research is about the mutual effect of supply chain management and customer relationship management in Esfrain Steel Company. In order to answer the research questions

Number of pages: 134 Category: Management

Master's degree thesis of Master's degree: MBA Winter 90 Abstract: Agility means the ability of any organization to anticipate changes in the work environment. Such an organization with

Number of pages: 135 Category: Management

Abstract Today, the subject of intellectual capital is considered one of the success elements of organizations, and in order for organizations to be able to survive in today's turbulent environment where the world has become a global village. be successful

Number of pages: 155 Category: Management

Master's Thesis in Financial Management and Budgeting, September 2019, abstract according to the duties of the legislator to implement financial supervision in order to properly implement the budget and comply all payments with laws and regulations.

Number of pages: 155 Category: Management

Thesis of Master's Degree in Business Management (Financial Management) October 2013 Chapter 1 General Research 1-1) Introduction Income tax expense is one of the most important expenses of companies.

Number of pages: 141 Category: Librarianship

Dissertation for the Master's degree ""M.A."" Accounting major: Accounting Abstract: In this research, the relationship between ownership structure and financing methods of companies accepted in the capital market of Iran has been investigated. The model (Lin et al., 2013) has been used to measure financing methods. Among the financing control mechanisms, institutional ...

Number of pages: 177 Category: Librarianship

Master's Thesis in Accounting (MA) Abstract The purpose of this article is to investigate the relationship between investment sensitivity and cash flows with the level of capital expenditures. In this research, the financial information of 73 companies admitted to the Tehran Stock Exchange during the period from 1382 to 1391 has been examined (730 years - companies). 18SPSS ...

Number of pages: 141 Category: Librarianship

Accounting training group, academic thesis for obtaining a master's degree, abstract of the company's capital structure is the permanent financing of the company, which is shown by long-term debt and equity. Financing methods for the continuation of activity and the implementation of profitable projects are very effective in the growth process of the company and cause the ...

Number of pages: 120 Category: Librarianship

Master's thesis in accounting, the present research was done to provide evidence to clarify the relationship between the quality of profit and the liquidity of stocks, as well as to evaluate the impact of the quality of profit on the liquidity of stocks. In this research, 96 companies admitted to the Tehran Stock Exchange in the 5-year period of 1387-1392 (with one year in ...

Number of pages: 104 Category: Librarianship

Master's Thesis in Accounting Abstract The creation of joint-stock companies and the emergence of conflict of interests between owners and managers necessitated the formulation of practical solutions to eliminate this conflict, which is known as agency problems in the literature of finance and accounting. This issue caused a lot of research to be done in the field of accounting ...

Number of pages: 166 Category: Librarianship

Thesis for obtaining a master's degree in accounting. Abstract: Auditing institutions have important theoretical and empirical concepts for determining audit fees. They use various factors for the pricing of auditing services, and many researches have been done in relation to the identification and evaluation of these factors. The factors considered in most studies include risk ...

Number of pages: 123 Category: Economics

Master's Thesis of Industrial Engineering, Financial Orientation, November 2013. Abstract: Evaluation of the performance of organizations and intra-organizational units is a necessary tool for their continued life and growth. Among various models and techniques.

Number of pages: 171 Category: Librarianship

Abstract: The aim of this research is to investigate the relationship between the sensitivity of asymmetric cash flow and cash retention in companies, with an emphasis on financial constraints. This research is a library and analytical-causal study and is based on panel data analysis. In this research, the financial information of 112 companies admitted to the Tehran Stock ...

Number of pages: 131 Category: Librarianship

Dissertation for Master's degree (M.A.) Major: Accounting. Dissertation abstract (including summary, objectives, implementation methods and results obtained): In this research, the efficiency of stock purchase methods using technical strategies compared to the buy and hold method was investigated. The tested technical strategies are exponential moving average, movement size ...

Number of pages: 190 Category: Librarianship

Dissertation for receiving a master's degree, specialization: accounting, abstract of the theory of dividend irrelevance predicts that in efficient capital markets, dividend policy should not have an impact on investment decisions. While in the inefficient markets, the restrictions on the supply of foreign funds that come from asymmetric information can force companies to ...

Number of pages: 98 Category: Librarianship

Master's Thesis in Accounting, Abstract The purpose of this research is to investigate the relationship between the components of quality costs and quality in the company. In this research, the traditional method was used to collect the quality costs and the PAF model was used to determine the components of the quality costs. Research hypotheses based on a statistical sample for ...

Number of pages: 93 Category: Librarianship

Master's Thesis in Accounting (M.A) Abstract In this research, the relationship between the joint board of directors, discretionary disclosures and profit quality in 57 companies admitted to the Tehran Stock Exchange from the beginning of 2015 to the end of 2010 is examined. In this research, stock volatility, joint management board and independent director are considered as ...

Number of pages: 222 Category: Librarianship

The main purpose of this research is to investigate the relationship between company ranking based on financial and non-financial indicators and the amount of optional disclosure of information in companies admitted to the Tehran Stock Exchange. In order to rank companies, fundamental analysis [1] has been used. A combination of nine fundamental indicators that measure four ...

Number of pages: 17 Category: Librarianship

Addressing the problem of the stock exchange is the main way of equipping and optimally allocating capital in the country, and knowing this market and the elements and connections in it is considered one of the most important factors in the capacity of the capital market. Investors are one of the important elements of this market. Investors have different goals for investing in ...

Number of pages: 152 Category: Management

Dissertation for Master's Degree in Public Administration, Financial Orientation Abstract: In recent years, the private sector has gradually tended to use temporary labor contracts in order to escape from the restrictions of the labor law. Under these contracts, workers are hired with contracts of less than 90 days and under the minimums set by the Supreme Labor Council. In this ...

Number of pages: 123 Category: Librarianship

Dissertation for master's degree in accounting research abstract: The purpose of financial reporting is to provide appropriate information for decision making by the users of financial information. Financial reporting may take the form of financial statements or other information transfer tools. Much of the information provided by financial reporting is based on predictions ...

Number of pages: 82 Category: Librarianship

Master's Thesis in Accounting Abstract: The main purpose of this study is to investigate the tendency of investors to rely on skewness and to analyze the difference between the skewness graphs of returns of different stocks, which can be a measure for their investment preferences. The sample used in this study consists of 54 companies admitted to the Tehran Stock Exchange during ...

Number of pages: 145 Category: Librarianship

Dissertation for Master's degree (M.Sc) Major: Accounting Abstract The main purpose of this research is to examine the relationship between stock liquidity and real profit management of companies listed on the Tehran Stock Exchange. The statistical population of the present research is the companies admitted to the Tehran Stock Exchange during the years 1382 to 1391, and the ...

Number of pages: 114 Category: Librarianship

Dissertation for receiving a master's degree major: Accounting Abstract: One of the topics that has been researched and discussed in the financial literature is the investigation of the relationship between the difference in the bid price of shares as a measure of the liquidity of shares and the capital structure. In this research, the difference in the bid price of shares as an ...

Number of pages: 114 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract The purpose of this research is to re-explain the relationship between dividends and re-presentation of financial statements as a measure of profit quality. Specifically, this research focuses on conditions that can classify management's motivation in using accruals into two fraudulent and non-fraudulent groups. In this ...

Number of pages: 114 Category: Librarianship

Dissertation for receiving a master's degree in the field of accounting, accounting orientation. The independent auditor's reliance on internal audit saves money and provides more services to the employer with the same cost. Optimum use of the work of internal auditors can improve the efficiency and effectiveness of the independent auditor and increase the value of the internal ...

Number of pages: 115 Category: Librarianship

Dissertation to receive master's degree in accounting. Abstract In the conditions of the realism of the presented financial statements, the profit based on the accrual accounting system should be able to reflect valuable information about the current situation and future prospects of the company to the market. In this case, the profit may reflect the personal interests of the ...

Number of pages: 170 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract In this research, the complementary role of operating cash flow in explaining the stock returns of companies admitted to the Tehran Stock Exchange has been investigated. The statistical sample of the research includes 98 companies during the period from 1387 to the end of 1392. In this research, to study the effect of each ...

Number of pages: 141 Category: Librarianship

Dissertation for receiving a master's degree, Major: Accounting Abstract: In this article, we seek to predict and provide a solution to find the added economic value of companies admitted to the Tehran Stock Exchange market. The basis of the predictions made in this research is the information of the audited financial statements. The data used are the data between 1382 and 1387. ...

Number of pages: 193 Category: Librarianship

The effect of restating financial statements on company growth Abstract: Restating financial statements for the market contains new information. From the point of view of investors, the re-presentation of financial statements does not only indicate the performance problems of the past period, but it is also considered a kind of prediction of future problems for the company and ...

Number of pages: 135 Category: Librarianship

Dissertation for receiving a master's degree, specialization: accounting, research abstract: The purpose of this research is to investigate the final value of cash for investors and to examine the relationship between financial flexibility and capital structure, as well as the impact of flexibility on capital structure decisions. In this research, the information of 94 companies ...

Number of pages: 104 Category: Librarianship

Dissertation for Master's degree (M.Sc) Major: Accounting Abstract: The main purpose of this research is to investigate the impact of management insight and sales changes on the asymmetric behavior of costs of companies listed on the Tehran Stock Exchange. The statistical population of the current research is the companies admitted to the Tehran Stock Exchange during the years ...

Number of pages: 120 Category: Librarianship

Dissertation to receive M.A. degree Abstract: The present study investigates the relationship between the influence of the composition of ownership and the board of directors of companies on corporate social responsibility in companies listed on the Tehran Stock Exchange. The purpose of this research is to identify the factors affecting the level of compliance with social ...

Number of pages: 166 Category: Librarianship

Dissertation for Master's degree (M.A.) field and direction: Accounting Abstract: The subject of this thesis is ""the effect of profit management on the relationship between corporate governance and profit quality"". In this research, the relationship between profit management and profit quality, corporate governance and profit quality, profit management and corporate governance ...

Number of pages: 123 Category: Librarianship

Abstract: The presence of controlling and major shareholders in the company causes the concentration of ownership in the hands of a limited number of people. The more this concentration of ownership increases, the greater the possibility of collusion between the major and controlling shareholders with the management.

Number of pages: 134 Category: Librarianship

Dissertation for receiving a master's degree, specialization: accounting, abstract: the theory of capital structure presents two competing models for the financing decisions of joint-stock companies. The parallel model and the preference model. In the parallel model, companies identify the optimal leverage by establishing a balance between the benefits and the costs of debt. For ...

Number of pages: 91 Category: Librarianship

Master's Thesis, Accounting, Abstract The main purpose of this research is to investigate the impact of growth opportunities on the sensitivity of stock returns to discretionary accruals in companies listed on the Tehran Stock Exchange. The statistical population of this research is the companies admitted to the Tehran Stock Exchange during the years 1387 to 1392, and the sample ...

Number of pages: 166 Category: Librarianship

Dissertation for receiving the master's degree ""M.A."" Accounting - Abstract accounting is a main factor of successful investment, management's ability to predict the efficiency of projects; Because forecasting plays a major role in investment evaluation methods. Therefore, corporate investment decisions require managers to predict expected cash flows from potential ...

Number of pages: 134 Category: Librarianship

Dissertation for M.A. degree in Accounting Abstract One of the times when management's motivations are triggered for profit management is the initial public offering. Any public offering of securities that is offered to the public and investors for the first time is called an initial public offering (IPO). One of the ways to reduce profit management is to improve audit quality. ...

Number of pages: 91 Category: Librarianship

Dissertation for Master's Degree (M.A) in Accounting Abstract: Investigating the impact of profit management on the auditor's opinion in companies listed on the Tehran Stock Exchange Abstract: Auditing is the process of ensuring the reliability and relevance of financial statement information. The existence of conflict of interests between shareholders and managers gives special ...

Number of pages: 156 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract: The purpose of this research is to investigate the impact of stock market fluctuations on the performance of companies. The desired criteria for measuring the performance of companies are return on equity (ROE) ? return on assets (ROA) ? net profit and economic added value and the desired criterion for fluctuations ? ...

Number of pages: 115 Category: Librarianship

Dissertation for receiving a master's degree in the field: accounting. Abstract One of the existing mechanisms in order to reduce the agency problem and reduce the information asymmetry between shareholders and managers in the capital markets is the corporate governance system. The role of institutional shareholders in corporate governance and their presence in companies has ...

Number of pages: 111 Category: Librarianship

Dissertation for Master's degree (M.A) field: Accounting Abstract of the thesis (including summary, objectives, implementation methods and obtained results): Management and information performance is very important from the point of view of the stakeholders, on the other hand, working environment is also one of the qualitative concepts in financial reporting, this qualitative ...

Number of pages: 90 Category: Management

Dissertation for receiving a master's degree, field: business management, orientation: finance, abstract of the main research problem: evaluating the performance of organizations plays an essential role in the direction of their future strategic decisions, and due to the importance of this issue, the present research deals with it. The main purpose of the research: The purpose ...

Number of pages: 119 Category: Economics

Dissertation for Master's Degree in Industrial Management (M.A.) Direction: Finance Abstract Capital market activists and stakeholders of companies offering shares need a tool so that they can compare similar companies and choose the desired shares based on this and considering the purpose of investment. Therefore, the design of the performance evaluation model and rating of ...

Number of pages: 145 Category: Management

Dissertation for Master's Degree (.MA) in Public Administration, Financial Orientation Chapter 1: Research Overview 1-1 Introduction In the field of dynamic financing, continuous performance improvement is a vital issue for most banks in order to strengthen competition. Monitoring and improving post-funding performance has increased the complexity of the task. A complex ...

Number of pages: 102 Category: Librarianship

Dissertation for receiving the master's degree in accounting. Abstract: Activity-based costing system is one of the new costing systems for products and services, which provides better and more accurate information needed by managers and helps users in making correct and appropriate decisions. This research is a part of the scientific and practical research that was conducted in ...

Number of pages: 219 Category: Librarianship

Dissertation for receiving a master's degree major: Accounting Abstract: The purpose of this research is to investigate the relationship between changes in dividends, earnings per share and changes in earnings per share with changes in future earnings. In this research, information related to the balance sheet, profits and cash flow of 100 companies active in the Tehran Stock ...

Number of pages: 152 Category: Librarianship

Dissertation for receiving a master's degree, orientation: accounting. Abstract In this research, we have examined the relationship between dividend policy and productivity. The intended research is an applied research. In terms of the type of research design, it is retrospective in order to rely on historical information, and its inference method is inductive and correlational. ...

Number of pages: 110 Category: Librarianship

Dissertation for M.A. in Accounting. Profit abstract for effectiveness should be available on time. The timeliness of the profit makes the yield real and if it is presented in short intervals, it reduces the information risk. Timeliness is considered one of the most important qualitative features of financial information. If in a potential transaction one party has more ...

Number of pages: 98 Category: Librarianship

Dissertation for Master's Degree (M.A.) Direction: Accounting Abstract Today, with the increasing acceleration of changes in the internal and external factors of organizations, the need to increase flexibility against changes is absolutely necessary, so the purpose of this research is to investigate the relationship between financial flexibility and cash policies with an ...

Number of pages: 122 Category: Librarianship

Academic thesis for obtaining a master's degree in the field of accounting: In this chapter, the main problem of the research is explained first, and then the importance and necessity of the research topic is explained, because creating liquidity for securities is considered one of the most important functions of capital markets. In fact, liquidity is the most important ...

Number of pages: 119 Category: Librarianship

Academic Thesis for Master's degree in the field: Accounting. Abstract: monitoring and controlling the price effect is one of the most dynamic research areas in commercial companies and is expanding rapidly. Examining the effects of block trading can be helpful in understanding how the market responds. The scientific purpose of the research is to investigate the impact of block ...

Number of pages: 119 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract: The purpose of this research is to evaluate the relationship between social responsibility and the quality of financial reporting in companies admitted to the Tehran Stock Exchange. In this research, in order to estimate the quality of financial reporting by using the average of three different factors including: annual ...

Number of pages: 167 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract Determining the performance of a business unit using a limited number of financial ratios has been an interesting and challenging issue for most researchers. Identifying the factors that can correctly predict the performance of the business unit is very interesting for every decision maker. In recent years, more traditional ...

Number of pages: 152 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract Accepted principles of accounting have a lot of flexibility in some methods, which potentially makes managers make accounting estimates based on their personal judgments. This flexibility may affect the reliability of accrual items and consequently the stability of these items in successive periods. The main goal of the ...

Number of pages: 178 Category: Librarianship

Dissertation for receiving a master's degree, specialization: Accounting, Abstract: The recent scandal in Enron and Worldcom and other American companies caused public sentiments to be aroused. Therefore, the general public believes that the profit management applied by company managers tends to opportunistic profit management, so that their personal interests are maximized. The ...

Number of pages: 217 Category: Management

Dissertation for Master's Degree in Industrial Management, Finance, Subject: Investigating the relationship between credit risk management and overdue claims of Mellat Bank. The statistical population of the current research is Bank Mellat of Semnan province. The statistical sample of the present research is in the management of Bank Mellat branches in Semnan province in the ...

Number of pages: 30 Category: Librarianship

Master's thesis in the field of accounting, abstract of management overconfidence and dividend policy in companies listed on the Tehran Stock Exchange, overconfident managers find foreign financing expensive and, therefore, compensate future investment needs by reducing current interest payments. The purpose of this research is to investigate the relationship between management ...

Number of pages: 118 Category: Librarianship

Dissertation for master's degree in accounting, accounting orientation Abstract: Considering that based on the agency theory, corporate governance is created to provide control and balance between the interests of managers and shareholders and as a result to reduce the conflict of agency, companies that have a better quality of corporate governance system should face the problem ...

Number of pages: 101 Category: Librarianship

Dissertation for the degree of Master of Accounting (M.A.) Summary of the research: In this century, the intensity of competition and the complications and uncertainties caused by it have caused the management of companies to be more sensitive to the use of their financial and non-financial resources, and all they try to do is to spend the resources in a place that creates value ...

Number of pages: 134 Category: Librarianship

Thesis for obtaining a master's degree in the field: accounting, profit abstract is one of the items that investors pay attention to, and it is considered the basis of many important economic decisions. Interest has two components: cash and accrual, on the other hand, accrual items have two normal and abnormal parts. Some evidences show the fact that investors face many problems ...

Number of pages: 136 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract The main goal of this research is to investigate the relationship between information asymmetry and the cost of equity. The statistical sample of this research included 118 companies admitted to the Tehran Stock Exchange in the period from 1385 to 1391 (a period of 6 years). The present research method is descriptive and ...

Number of pages: 94 Category: Librarianship

Master's Thesis in Accounting. Abstract This thesis studies a situation where the balance sheet's inflation limits the use of discretionary accruals in order to manage incremental profits. The inflated balance sheet appears due to the use of optional accrual items in the past periods and the accumulation of these items in the net operating assets of the companies. In such a ...

Number of pages: 124 Category: Librarianship

Dissertation for Master's Degree in Accounting Major: Accounting Abstract: Profit smoothing is defined as the effort applied by management to reduce abnormal changes in profit in terms of accounting principles. In this research, the relationship between profit smoothing and information asymmetry in the life cycle of business units has been investigated and measured. In order to ...