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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: 138 Category: Management

Thesis for obtaining a master's degree in the field: business management-financial orientation. Abstract: The purpose of this research is to investigate the role of accruals in evaluating and forecasting cash flows of companies. This research is a library and analytical-causal study and is based on panel data analysis. In this research, the financial information of 103 companies ...

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: 96 Category: Librarianship

Dissertation for Master's degree ""MA"" The present research was conducted to examine the relationship between cash dividends and income growth in companies listed on the Tehran Stock Exchange in the period from 1386 to 1391. For this purpose, 41 companies were analyzed by estimating 3 regulation models. The results of the hypothesis test showed that the dividend payout ratio ...

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: 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: 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: 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: 120 Category: Librarianship

Dissertation for receiving master's degree in accounting, accounting orientation, the abstract of profit information content, has been widely tested in accounting and financial texts. Since in most cases, including financial reporting and evaluation models, profit plays a fundamental role, it is very important to determine the financial items and variables related to accounting ...

Number of pages: 75 Category: Management

The first chapter of research overview 1- Introduction The growth and development of joint-stock companies over time led to the emergence and increase of a class of capital owners who did not directly participate in the management of the companies and guided and monitored the company's affairs through the selection of the board of directors. This new development created a new ...

Number of pages: 217 Category: Librarianship

Dissertation for receiving a master's degree major: Accounting Abstract: The main purpose of this research is to investigate the effect of audit quality on the relationship between free cash flow and profit management in companies listed on the Tehran Stock Exchange. In other words, in this research, an attempt has been made to answer the question whether the high quality of ...

Number of pages: 65 Category: Librarianship

Master's thesis in the field of accounting, abstract of the study of the relationship between the renewal of financial statements and the growth of companies admitted to the Tehran Stock Exchange. The renewed financial statements clearly and explicitly send a message and a sign to the users about the unreliability of the financial statements of the past periods. Therefore, ...

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: 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: 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: 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: 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: 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

Abstract: From the point of view of financial management, the existence of companies begins and continues with investment and financing activities. Assuming that investment policies, investment alternatives and their rate of return are fixed, companies should act in such a way as to minimize the cost of financing necessary to carry out their investments. The purpose of this ...

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: 117 Category: Management

Department: Business Thesis for receiving a master's degree, orientation: financial management Abstract One of the ways to earn more profit in different companies is to choose the right financing method. The attitude towards the financial markets has caused some to consider it only the gains and losses arising from the price fluctuations of financial assets. While the impact 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: 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: 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: 109 Category: Librarianship

Dissertation for receiving a master's degree, Major: Accounting Abstract: We have started this research with the basic question that adjustments in accounting profit, such as profit smoothing, will have an effect on new indicators of performance evaluation, such as economic added value, or not? For this purpose, we have investigated this issue under the title ""Investigation of ...

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: 120 Category: Librarianship

Dissertation for obtaining a master's degree, specialization: accounting. Abstract: Forecasting profit per share is of particular importance in investments, because it follows the changes in stock prices and the direct reaction of the capital market. On the other hand, in the current business environment, due to the rapid changes in technology and financial conditions, managers ...

Number of pages: 107 Category: Librarianship

Dissertation for Master's Degree in Accounting Abstract: Obtaining returns in excess of the market return by considering other conditions such as risk is one of the most important issues discussed in financial planning and decision-making. In fact, maximizing the profits and returns of shareholders by managing resources and expenses and implementing correct policies is one of ...

Number of pages: 157 Category: Librarianship

Dissertation for obtaining a master's degree, specialization: accounting, abstract: profit is one of the important items of financial statements, which has different uses in different writings. Profit is usually thought of as a basis for calculating taxes, a factor for formulating dividend payment policy, a guide for investors and decision-making, and a factor for forecasting. ...

Number of pages: 106 Category: Librarianship

Dissertation for obtaining a master's degree, field: accounting, major: accounting, profit information is the basic basis for investors to make decisions. In recent years, due to a series of significant frauds in accounting, the issue of earnings management has attracted the attention of many academics and practitioners. However, the focus of most studies has been limited to how ...

Number of pages: 109 Category: Librarianship

Abstract Adopting a suitable currency regime and equilibrium exchange rate is one of the important and sometimes controversial issues. Some economists believe that the low nominal (or real) exchange rate causes export stagnation and reduced incentives for domestic production to replace imports. Others believe that the policy of devaluation of the national currency or high ...

Number of pages: 99 Category: Librarianship

Dissertation for obtaining a master's degree in the field: accounting, major: accounting. Abstract In this research, the relationship between avoidance and reckless financial reporting in companies listed on the Tehran Stock Exchange has been investigated. The statistical sample of the research included 140 companies during the period of 1381 to 1390. In this research, it ...

Number of pages: 113 Category: Librarianship

Dissertation to receive the master's degree ""MA"" Field: Accounting Major: Accounting Abstract: Disclosure and social reporting is the process of transmitting information related to the social and environmental effects of the company's economic performance to the society. The expansion of the organization's responsibility implies that the organization's responsibilities have ...

Number of pages: 103 Category: Management

Dissertation for Master's degree (M.A.) Major: ""Finance"" Thesis abstract (including summary, goals, implementation methods and results obtained): In determining the value of the company, shareholders and investors should pay attention to the quality of the profit in addition to the quantity. The quality of the profit means being close to cash and its sustainability. In other ...

Number of pages: 124 Category: Management

Dissertation for receiving a master's degree in business administration, specialization: Finance. Abstract: In this research, the relationship between profit transparency and liquidity risk in companies admitted to the Tehran Stock Exchange is investigated. In this research, we will check that increasing the transparency of companies' profits reduces liquidity risk. The ...

Number of pages: 130 Category: Management

Dissertation for Master's Degree (M.A.) Direction: ""International Business"" Introduction It can be said that exchange rate fluctuations create a kind of risk in the field of foreign interactions, which can disrupt exports, imports and capital flows. Therefore, if the exchange rate changes are adjusted in the right direction, it can provide a suitable and more favorable ...

Number of pages: 140 Category: Management

Dissertation for Master's Degree in Business Administration Examining the relationship between dividends and stock returns has long been one of the most difficult challenges faced by financial economists. This is done by measuring the cumulative abnormal return. Especially in this study, we investigate the influencing factors on the accumulated abnormal return in periods when ...

Number of pages: 67 Category: Management

Academic Thesis for Master's Degree Field: Business Management Major: Financial Management Abstract The purpose of this research is to examine the relationship between profit smoothing and stock returns under environmental uncertainty. Also, in this research, the stability of profits of companies that have smoothed profits in the past has been investigated in conditions of ...

Number of pages: 134 Category: Management

Master's Thesis of Faculty of Humanities, Department of Management Abstract Considering the importance of brands in creating value and increasing the cash flows of institutions, it is necessary for managers of units to pay special attention to this category and strive to form, create and maintain a brand that can meet the expectations of consumers, shareholders and other groups ...

Number of pages: 134 Category: Management

Master's Thesis of Faculty of Humanities, Department of Management Abstract Considering the importance of brands in creating value and increasing the cash flows of institutions, it is necessary for managers of units to pay special attention to this category and strive to form, create and maintain a brand that can meet the expectations of consumers, shareholders and other groups ...

Number of pages: 149 Category: Tourism - Tourism

Master's Thesis in Cultural Entrepreneurship Abstract: Shopping, especially souvenirs and handicrafts, is one of the most important activities of tourists during their travels. Souvenirs purchased from the destination make the travel experience a material and tangible experience for tourists. The purpose of the current research, which was carried out using a ...

Number of pages: 157 Category: Management

Dissertation for receiving a master's degree in the field: executive management, direction: strategic. Abstract: The purpose of this research is to investigate the possibility of using a balanced scorecard to implement its strategies in Saipa Automobile Company. Balanced scorecard is one of the performance evaluation techniques of organizations that evaluates the organization ...

Number of pages: 95 Category: Economics

Dissertation for Master's Degree (M.A.) Major: ""Production"" Abstract: The implementation method in this research, which is applied in terms of purpose and descriptive-analytical in nature, the research hypotheses were expressed in two formats, descriptive statistics and regression model, and spss was used for calculations. The main goal of this research is to investigate the ...

Number of pages: 199 Category: Librarianship

Dissertation for obtaining a master's degree, specialization: accounting, abstract: liquidity management in banks is a conflict between risk and return. On the one hand, the lack of liquidity, in addition to imposing heavy costs of providing resources (including borrowing from the central bank at high rates), may lead the bank to the brink of bankruptcy. On the other hand, ...

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: 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: 205 Category: Librarianship

1 Introduction Considering the acceleration of the process of science and technology in today's industrial world, every field of science is divided into more specialized trends. This division arises by itself and according to the need and necessity and the increasing complexities of the industry. The world of economics and the relationships between economic and financial ...

Number of pages: 307 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: 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: 86 Category: Librarianship

Master's Thesis in Accounting (M.A) Abstract The explosive growth of the world's financial markets has created competition among investment institutions, and in order to achieve better investment results, investment institutions must make predictions about their decisions, including the most important issue raised in the field of financial management, assuring real and legal ...

Number of pages: 118 Category: Management

Dissertation for Master's Degree in Business Administration, Financial Orientation. Abstract The main purpose of this research is to investigate the reaction of the stock market to the announcements of cash dividends in companies admitted to the Tehran Stock Exchange. The statistical population of this research includes all the companies admitted to the Tehran Stock Exchange ...

Number of pages: 164 Category: Management

end­ Letter for receiving a master's degree (M.A.) in the field of business management, financial orientation, fall 2013. Abstract of this research is a group of items from the exploration of the basics of research evaluation regarding motivation.

Number of pages: 140 Category: Civil Engineering

Dissertation for Master's Degree in Civil Engineering/ Cold Water Engineering 1392 1-1- Introduction In this chapter, an overview of the concept of climate change and its causes and the effect of this phenomenon on natural resources and

Number of pages: 121 Category: Civil Engineering

end‌name? Rasht Master's Degree: Civil Engineering (M.S.C.) Focus: Hydraulic Structures Academic Year 2011-2012 Summary of the Minab River, the most important river of Khan? The fresh water is in Hormozgan province. this river

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: 158 Category: Management

Dissertation for Master's Degree in Business Management with Financial Orientation Year: February 2018 Abstract: The purpose of this research is to investigate the effect of future contracts on investment risk in Tehran Stock Exchange.

Number of pages: 145 Category: Educational Sciences

Master's Thesis in History and Philosophy of Education (Trend of Islamic Education) June 2014 Abstract In today's society, discussions about religion and belief and non-belief in religion

Number of pages: 148 Category: Management

Master's Thesis Field: Executive Management Focus: Strategic Management Academic Year: 1389-1391 Abstract of Research Measuring market risk is a problem that has been on researchers' minds for a long time

Number of pages: 130 Category: Economics

The first chapter General 1 - 1 program introduction­ Economic planning requires knowledge of the general performance of the country's economy. But in most countries, some of the economic activities are exposed to politics

Number of pages: 94 Category: Economics

Chapter 1: Overview of Research Chapter 1- Overview of Research 1-1- Introduction: One of the goals of the economy of any country is to achieve high employment, and economic policy makers should always respond to changes in employment.

Number of pages: 113 Category: Economics

Dissertation for receiving a master's degree (M.A.) orientation: development economics and economic planning summer 2012, the first chapter of the plan 1-1 Statement of the research problem: T

Number of pages: 119 Category: Librarianship

Master's Thesis in Accounting Abstract Identifying and investigating the factors affecting credit risk in economic enterprises is very important because it can prevent losses from failure to pay loans as a result of the banking crisis. Based on this, this research examines the relationship between competition in the product market and credit risk in companies admitted to the ...

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: 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: 134 Category: Librarianship

Dissertation for receiving a master's degree, Major: Accounting, Abstract: Considering the importance of the liquidity of companies' shares in the capital market, the present research seeks to investigate the factors affecting liquidity. In this regard, the impact of dividend policies on the liquidity of companies' shares has been tested. In this research, multiple linear ...

Number of pages: 190 Category: Social Sciences - Sociology

Master's Thesis of Social Communication Sciences, the field of research in communication. Abstract: Social capital as one of the components of growth and progress in general and social development in particular has received serious attention from social science research areas to measure the quality of social interactions. In general, the amount of social capital in each group or ...

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: 22 Category: Librarianship

Abstract: In this study, the relationship between ownership concentration, company performance and dividend policy in companies listed in the food and pharmaceutical industries of the Tehran Stock Exchange has been examined. The statistical sample of the research includes 44 companies during the period of 1380 to 1387. The chosen approach for hypothesis testing is the ...

Number of pages: 152 Category: Industrial Engineering

Dissertation for receiving the master's degree ""MA"" Field of industrial engineering: industries – Winter Industries 2013 Abstract Today attention is paid to the issue of supply chain and its management, in Asr

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: 191 Category: Industrial Engineering

Thesis of master's degree in industrial engineering, focusing on system management and productivity, March 2013. Due to the extensive reorganization of business processes and structures, as well as the changing world

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: 148 Category: Management

Abstract: The Social Security Organization, as the largest insurance organization in Iran, is the only complete provider of social support that can be operationalized in an organization. Such as: retirement pension, disability of survivors, provision of medical expenses, provision of unemployment insurance, family assistance, marriage allowance, compensation for sickness wages ...

Number of pages: 132 Category: Management

Master's thesis in the field of financial management Abstract Deciding on the payment of interest and its amount is an important issue in the field of corporate finance; Because in this decision, the amount of money that should be paid to investors and also the amount of money that should be accumulated for reinvestment is determined. In this research, the factors affecting the ...

Number of pages: 66 Category: Economics

Master's thesis in the field of economic sciences for the academic year 2013-1394 The first chapter Generalities of the research Introduction Today in many countries, especially in the developing countries, besides the economy

Number of pages: 173 Category: Economics

Master's Thesis of Economic Sciences, Economic Sciences Orientation, 2013 Abstract: Considering the importance of the issue of economic growth, investigating the effect of the openness of the economy on economic growth, b