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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 ...

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 ...

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 ...

Master's Thesis in Accounting. Abstract: The purpose of the research is to investigate whether the quality of auditing in the current period has an effect on the possibility of re-presenting the financial statements in the future period. For this purpose, the relationship between the factors affecting audit quality in the current period and the possibility of re-presenting the ...

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 ...

Master's Thesis in Accounting, Auditing, Abstract The purpose of this research is to investigate the relationship between tax avoidance and abnormal delay in financial reporting of companies listed on the Tehran Stock Exchange. In terms of the research method, this research is a descriptive-analytical research of the type of correlation, regression analysis and based on panel ...

Abstract The main goal of this research is to investigate the relationship between conservatism in financial reporting and the liquidity of shares of companies listed on the Tehran Stock Exchange. In this research, conservatism in financial reporting as an independent variable and 13 indicators of stock liquidity, including the number of stock trading days, the number of stock ...

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

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

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, ...

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 ...

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 ...

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 ...

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 ...

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 ...

Academic Thesis for Master's Degree (M.A.) Field: Accounting Abstract Considering that in recent years, the re-presentation of financial statements has become very common among Iranian companies. In this research, we tried to examine some of the factors influencing the re-presentation of financial statements of companies listed on the Tehran Stock Exchange, such as management ...

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 ...

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. ...

Dissertation for master's degree in accounting, abstract financial reporting is presented to meet the needs of decision makers. Accordingly, timeliness is recognized as one of the characteristics of information in financial reporting. Timeliness is of vital importance for capital markets and is considered as one of the main components of an efficient capital market. Timely ...

Dissertation for Master of Accounting Abstract: The present research studies the effect of company size and the quality of corporate governance on the favorable disclosure of companies admitted to the Tehran Stock Exchange. In line with this goal, all the companies admitted to the Tehran Stock Exchange that provided the required information in 1386-1390 were examined, and a ...

Master's Thesis: Financial Management Abstract: In the special concept of a growing economy, emphasis on cost reduction is important. Cost management is one of the most strategic areas to achieve financial success and organizational performance in the competitive market. Through cost management, it is possible to choose the best revenue-generating path and strategy for the ...

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 ...

Academic thesis for obtaining a master's degree in the field: business management, financial orientation. Abstract: Information technology, by bringing electronic commerce [1], has caused a fundamental change in the quantitative exchange of commercial information and required products and services. Among the goals that information technology pursues are cost reduction, ...

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 ...

Dissertation for Master's degree (M.A) accounting field Abstract of thesis (including summary, objectives, implementation methods and obtained results): Net profit is expected to show the result of the performance of an economic unit for a financial period. However, due to having different motivations, management manages profit (increasing or decreasing) and there is a ...

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 ...

Dissertation for receiving a master's degree, specialization: accounting. Abstract: The main role of financial reporting is the effective transfer of information to external people in an authentic and timely manner, which is realized in the shadow of reporting transparency and quality disclosure of financial information. A review of past studies shows that the transparency and ...

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 ...

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 ...

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 ...

Abstract: Today, economic development is based on access to financial resources for investment. This is while the decision of different groups regarding investment, in turn, depends on the existence of a suitable information system. Iran's accounting standards are of great help in disclosing information for correct and informed decisions of different groups, especially ...

Dissertation for receiving the master's degree ""M.A."" Management Shahrivar 1390 Abstract The aim of the research is to investigate the effect of establishing the proposal system on the efficiency of Merck's professional response system

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

Master's thesis in accounting, decision-making is one of the issues that humans have always faced. Decision making requires information. Managers and investors are among the people who always face this problem. Among the various information that managers and decision makers need to make their decisions, financial and accounting information has a special place. Accounting is one ...

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 ...

Dissertation for Master's degree (M.A.) Major: Accounting Abstract of the thesis (including summary, objectives, implementation methods and results obtained): Examining the relationship between corporate social responsibility and tax avoidance of companies listed on the Tehran Stock Exchange was determined as the subject of the present research. For this purpose, following the ...

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 ...

Dissertation for M.A. specialization: accounting, abstract change of auditors in professional circles is due to various reasons. In addition to the compulsions that capital market managers have considered to change the auditor, the change of auditor may be caused by the existing corporate governance mechanisms within the organization in such a way that they choose the auditor ...

Master's Thesis of Business Administration, Domestic Business, Abstract: Intellectual capital is one of the most important organizational assets known in organizations today. In modern management attitudes, the use of assets such as human capital, structural capital, and communication capital plays a significant role in the development of businesses, among which banks, as one of ...

The thesis for receiving a master's degree (M.A) in the field of accounting, the abstract quality of profit from various aspects including (having predictive value, feedback value, neutrality, timeliness and honest expression) has been evaluated and considered by researchers. The purpose of this research is to examine the relationship between some corporate governance mechanisms ...

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 ...

Master's Thesis - Industrial Management, Financial Orientation Abstract: The purpose of this research is to investigate the effect of market competition on the profit fluctuations of food industry companies that are members of the Tehran Stock Exchange. In this research, which is practical in terms of its purpose and semi-experimental research in terms of its method; After an ...

Dissertation for obtaining a master's degree in the field: business management, specialization: transformation management. The present research was conducted with the aim of investigating the effect of intellectual capital on the performance of bank branches in Gilan province. The method of conducting a descriptive research is of the correlational descriptive type, and in this ...

Master's Thesis: MBA Abstract This research examines the effect of ownership concentration on audit fees in companies listed on the Tehran Stock Exchange. The amount and nature of external audit fees requested by auditors, with three descriptive factors; The volume of the operation, the complexity of the operation and the audit risk are related. The research showed that the ...

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 ...

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 ...

Dissertation for receiving a master's degree, specialization: accounting. Abstract In this research, the relationships between non-financial criteria and the financial performance of supplementary medical insurance companies were investigated. In this study, the customer satisfaction criterion was considered as a non-financial criterion and the company's income as a financial ...

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 ...

Dissertation for obtaining a master's degree in the field of business management, financial orientation. Abstract: The main purpose of this research is to investigate the relationship between each of Garvin's comprehensive quality management principles on the financial performance of companies admitted to the Tehran Stock Exchange. This research is a descriptive survey research. ...

Dissertation for Master's Degree in Educational Planning Summer 2019 Abstract: This research aims to investigate the quality of services of educational complexes in districts 1 and 2 of A

Thesis for receiving the degree of master's degree (M.A) in the field of executive management  

Thesis Management Group for M.A.” Shahrivar 1391, the abstract of banks is one of the institutions

Master's Thesis - Allameh Tabatabayi University Summer 2018 Abstract The purpose of this research is to evaluate the quality of services provided from the perspective of customers of 4 and 5 star hotels in Isfahan province. Based on the Seroqual model

Dissertation of master's degree in public administration for the academic year 2010-2013 abstract Considering today's competitive environment, the importance of quality improvement programs in order to achieve product quality

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

Dissertation for master's degree in accounting, accounting major. Abstract: The present research was conducted in order to provide evidence regarding the effect of ""privatization"" on the quality of profit of companies admitted to the Tehran Stock Exchange. The spatial domain of this research is Tehran Stock Exchange and its temporal domain is 1382 to 1392. In order to test the ...

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 ...

Dissertation for receiving a master's degree in career orientation counseling Abstract: The purpose of this research was to investigate the relationship between work-family conflict and quality of work life with the organizational commitment of Gazsuzan employees of Najafabad. The method of this research is a descriptive correlation type. The statistical population of this ...

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 ...

Dissertation for Master's Degree in Social Welfare Planning Abstract: Social capital is one of the most important growing concepts in social sciences and its scope of application in other sciences is increasing. This concept is considered as the missing link in development and like other capitals, it is productive and is a suitable platform for the exploitation of economic, ...

1- General 1- 1- Introduction Quality can be defined in different ways, most people only have a conceptual understanding of quality, or in other words, an understanding of one or more specific features in a product or service. Conceptual understanding of a point

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 ...

Dissertation for Master's Degree in General Psychology Abstract This study was conducted with the aim of investigating the effectiveness of mental resilience training on the quality of life and life expectancy of mothers of deaf children in Rasht city. The statistical population of this research includes all mothers with deaf children, and in this research, 30 mothers whose ...

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.

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 ...

Master's Thesis of Industrial Management (M.A) Abstract: The purpose of this research is to evaluate the performance of on-the-job training (OJT) on the quality of passenger cars in Pars Khodro's paint shop based on the achieve model. The research method is survey. To collect data, the library-field method was used in the form of a questionnaire. The tool for collecting this ...

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 ...

Dissertation for receiving a master's degree in career counseling. Abstract: The purpose of this research was to investigate the relationship between work-family conflict and the quality of work life with the organizational commitment of the employees of Gazsozan Company in Najafabad. The method of this research is a descriptive correlation type. The statistical population of ...

Dissertation for obtaining a master's degree in the field of guidance and counseling. The purpose of this research was to investigate the effectiveness of narrative therapy on the quality of married life of women in Isfahan city. . The current research is a semi-experimental type of research. The statistical population of this research was women who referred to cultural centers ...

Dissertation for the Master's Degree (M.A) in Public Administration, Financial Orientation Abstract: In this research, the identification and ranking of the factors influencing the attraction of financial resources based on the mixed marketing model in the branches of the Agricultural Bank of Central Province has been investigated. The research method used in this research was ...