Download more than 100 examples of thesis, proposal and project topics about non discretionary accruals in editable WORD file format at undergraduate, graduate and doctoral levels for use and reference in research, articles, theses, student and academic projects.
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 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 ...
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 ...
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.
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 ...
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 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 ...
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 ...
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 ...
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 ...
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, 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 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 ...
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 Economic Sciences, 2012 Abstract: In recent years, the wage-efficiency theory has provided a clear explanation for involuntary unemployment and the difference in wages. The main idea of ??this theory is this
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: 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 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 ...
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 ...
Dissertation to receive a master's degree in accounting, accounting major. Abstract: The strong position of a production gives the company a lot of staying power. Pricing power gives these companies more profit and allows them to maintain their superior position. High security of these companies against lack of cash, their ability to face unfavorable economic situation
Master's Thesis in Accounting Abstract Knowing the cost behavior in response to changes in production and sales levels is very important for company management. In the common and traditional model of cost behavior, variable costs change in proportion to changes in the level of activity, meaning that the amount of change in costs depends only on the amount of change in the level ...
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 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 ...
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 in the field of structural oriented civil engineering, 2013, although the construction and design methods of structures have expanded over the years, but still the effect of earthquakes is one of the most important.
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 ...
Thesis for receiving the degree of M.Sc. Industrial Engineering-Industrial Engineering Summer 2013 Abstract: In today's age, are there fewer companies? It can be seen that it is exclusively related to the production of a product.
Master's Thesis in Industrial Management - Operations Research. Abstract Many researches have been conducted in the field of urban transportation, each of them trying to improve these networks by specifying the type of vehicle and also a specific purpose. The current thesis also tries to provide a mathematical model to increase the income of Tehran subway. For this purpose, we ...
Dissertation for obtaining a master's degree (M.A) in the field of social sciences (researcher orientation) when a brief look at today's societies and modern families! We have no doubt that kindergarten is an essential need. Mothers who leave the house early in the morning to do work and return tired in the evening, grandparents who are either absent or unable to take care of ...
Thesis of Master's Degree in Economic Sciences, Mehr 2013 Abstract Although the achievement of economic development should be considered as a result of several factors, but without a doubt, one of the most important factors in creating it can be entrepreneurship.
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 Master's Degree (M.A.) Major: Social Communication Research Dissertation Abstract (including summary, goals, implementation methods and results): Feminism is one of the epistemic and social phenomena of the new era, which was formed with special historical contexts, has had a great impact in its evolution in the Western world and Islamic countries, and has ...
Dissertation for M.A. Master's Degree Abstract Objective: Paying attention to social support and mental health and coping skills of addicts during addiction recovery is an important and valuable issue for success in addiction recovery. The general purpose of this research is to determine the social support, coping strategies, and mental health of addicts anonymous and addicts ...
Thesis for Master's Degree in Clinical Psychology (M.A.) Abstract Drug use is undoubtedly one of the biggest social problems of today's societies, and there are few countries in the world that are free from its harm and problems (Mousavi, 2008). Substance abuse and dependence and addiction is a complex disorder that is associated with biological, psychological, social and ...
Dissertation for Master's Degree (M.A.) majoring in General Psychology Abstract Objective: The purpose of this research is to compare the quality of life, meaning of life, body image and mental health in two groups of menopausal and non-menopausal women with emphasis on their level of education. Research method: In the current comparative causal research, the statistical ...
In order to obtain a master's degree in the field of general psychology, the general aim of this research is to compare learning styles, resilience and problem solving skills in professional and non-professional chess players. The method of this research is descriptive correlational. The statistical population includes all chess players under the supervision of the Chess ...
Dissertation for M.A. Major: Finance Abstract The purpose of this research is to investigate the relationship between social responsibility and financial and non-financial performance of industrial companies in Golestan province. Corporate social responsibility was measured through a questionnaire containing 43 questions in the field of social responsibility of employees, ...
Abstract Many evidences indicate the reduction of social trust in all dimensions and emotional and particularistic bias in the relations of activists at all levels in Iran. On the other hand, the issue of social trust in the university as an environment that includes people from different groups and cultures, the necessity of trust as a glue that binds these different groups ...
Master's Thesis of Social Work Abstract Considering the extent and variety of problems and problems of societies, governments inevitably sought help from non-governmental organizations so that they could solve these problems and problems with each other's help. Among these cases, we can mention the lack of empowerment of street children in the society, considering the position ...
Dissertation for Master's Degree in Psychology (M.A.) Clinical Orientation Abstract: Problem Statement: Identifying personality factors and drug addiction helps to diagnose and treat addiction as best as possible, and by providing counseling and psychological services on time, the addiction of susceptible people can be prevented to some extent. Therefore, the purpose of this ...
Dissertation for master's degree in educational sciences, educational research orientation. Abstract: Considering the effect of classroom management in creating a suitable and favorable learning atmosphere on the one hand and the effect of self-regulated learning on academic life and academic progress and improving education on the other hand, this research aims to investigate ...
Dissertation for Master's Degree in General Psychology (M.A) Abstract Mental health is one of the main criteria for evaluating a society and it undoubtedly plays a significant role in its efficiency and progress. The purpose of this research is to compare the mental health of female students with working and non-working mothers. and 120 mothers' daughters
Master's thesis in the field of psychology and education of exceptional children. The present study was conducted in order to compare the visual-spatial ability of children with non-verbal learning disorder and high-functioning independent children. In this research, a descriptive type of contextualization was used, which was implemented in two stages of selection (subjects and ...
Dissertation for Master's Degree (M.A.) major: general, comparing the personality characteristics of delinquent and non-delinquent people Abstract: This research was carried out with the aim of comparing the personality characteristics of delinquent and non-delinquent people in Mahshahr city. Method: This research was a causal-comparative descriptive research. The statistical ...
Dissertation for M.A) Master's Degree in Business Management-Financial Orientation Abstract Taxes are considered as the most common and important source of public revenue and one of the most efficient and effective financial policy tools through which the government can provide many social and welfare services to the people and give the necessary direction to many economic and ...
Dissertation for obtaining a master's degree in the field of educational management (MA) Abstract The purpose of this study was to compare the sense of self-efficacy and job satisfaction of researcher and non-researcher teachers of girls' high schools in Sendarq in the academic year of 2013-2013. 30 non-researcher teachers and 10 researcher teachers were selected and answered ...
Master's Thesis in Electrical-Control Engineering Abstract In this article, diagnosis, reconstruction and fault prediction of nonlinear systems with uncertainty are investigated. The diagnostic criterion is the residual signal calculated from the difference between the system output and a sliding mode viewer. The idea of ??sliding mode is to compensate the effect of ...
The thesis for receiving a master's degree in the field of export development management and internationalization of companies in a general division is dependent on the status of two factors: l) domestic environment organization and b) environment outside the organization. A set of external factors affecting the organization's export performance can be called service ...
Master's Thesis in Media Management Abstract Knowledge creation or knowledge management consists of a range of strategies and implementation patterns that are used in an organization to identify, create, present, differentiate and enable acceptance of insights and experiences. Such insights and experiences form knowledge that can be found in individuals or in organizations as ...
Dissertation for Master's Degree > Direction: Hydraulic Structures Abstract: One of the assumptions that is made to simplify the dynamic analysis of the existing weighted concrete dams is the uniformity of the foundation in terms of physical parameters such as modulus of elasticity and damping. This is despite the fact that, in practice, different geological conditions may ...
Master's Thesis in Persian Language and Literature (M.A) Abstract: Examining the role of animals in the Shahnameh and their place in the stories is so exciting that the reader of the Shahnameh learns from its study that some of these animals and animals have a fundamental function and role in the national epic process, and from their connection with the warriors, it can be ...
The academic thesis for obtaining a master's degree in the field of visual communication. Abstract Decorations in Iranian architecture have always been used as one of the methods of creating beauty by maintaining the unity of the whole in the same multiplicity of parts. Various types of decorations have been used in Iranian architecture. These decorations include various plant, ...
Master's thesis in the field of civil engineering, structural orientation. Abstract In this study, the evaluation and comparison of nonlinear and numerical analysis of deep reinforced concrete beams with openings without reinforcement with deep concrete beams with openings reinforced with FRP sheets and deep reinforced concrete beams without openings by Abaqus finite element ...
Dissertation for receiving the master's degree ""M.A."" Financial management Abstract: One of the most important factors affecting the economy of countries is investment and related matters. This issue is one of the inevitable issues because it is a factor for production, employment and moving the economic wheels of any country. Investment is made in various ways, one of which ...
Master's thesis in the field of civil engineering, soil and foundation, today, due to the progress of the tunneling industry, the need to analyze and design underground structures in rocky environments is felt more than in the past. Although there are many numerical and practical software available in this field, none of them are complete and perfect in all fields, and each of ...
Dissertation for Master's Degree in Information Technology Management, Information Systems, Abstract The Imam Khomeini (RA) Relief Committee, as one of the popular institutions, in drawing its basic policies, emphasizes support, cooperation and popular participation, and on this basis, it considers the attraction of popular aid as a mechanism for guiding popular participation ...
To obtain a master's degree in the field of civil engineering - structural orientation. Abstract: The subject of this research is to investigate the level of performance and accuracy of methods based on non-linear static analysis and the need to retrofit steel buildings with a dual system of bending frame with cross brace and convergent 7-shaped brace designed with the 2800 Iran ...
Master's thesis in handicrafts, traditional design and painting, abstract of the Timurid period, one of the most important artistic periods of Iran in the field of book design and related arts, including gilding, which is manifested with its own characteristics in the form of Herat, Shiraz, and Samarkand schools. Knowing the gildings of this period in the Quranic manuscripts ...
Dissertation for receiving a master's degree in the field of electricity, power orientation. Abstract In this thesis, the effect of return arc phenomenon on the performance of distance protection relay has been evaluated. Because the lightning striking the tower or the wire guard in the transmission lines can cause a return arc on the chain of insulators. Therefore, at first, ...
Electrical-Electronics Engineering Master's Thesis Abstract In this thesis, we have used graphene nano-ribbons as an active layer of a solar cell for the first time. To simulate this cell, the non-equilibrium Green's function method was used in the mode space, and the effect of electron-photon interactions was calculated by means of Born's self-consistent approximation. To ...
Dissertation for Master's Degree in Physical Education, Sports Physiology, Abstract The purpose of this research is to investigate and compare the effect of seven weeks of continuous and periodic aerobic exercises on the aerobic capacity and body composition of 13-17-year-old non-athlete girls. For this purpose, 22 non-athlete students with an average age of 15 ± 2 years, weight ...
Dissertation for Master's Degree in Civil Engineering, Hydraulic Structures, Abstract: It is obvious that water resources are essential for the life of living organisms and especially for human life. Drainers are a set of structures that are used to transfer water from the dam lake to the discharge point downstream. Therefore, due to the importance of this part of the dam, the ...
Tendency of soil mechanics and foundations. Abstract: Investigating the behavior of soils due to different loadings is one of the most important issues in geotechnical engineering. The behavior of soils depends on several parameters such as grain size, grain type, loading method, stress history, etc. Non-alignment of main stress and main strain directions is a phenomenon that ...
Master's thesis in the field of road, building and environmental engineering - hydraulic structures Abstract In this research, nonlinear wave differential equations are solved by the local RBF-DQ numerical method. These differential equations are in the form of Laplace's equation (as a governing equation) and nonlinear boundary conditions on the free surface; The basis of the ...
Master's thesis in the field of physical education and sports sciences - movement behavior trend, comparing mental health and its dimensions in male high school students who are athletes and non-athletes in boarding schools in Marodasht city. For this purpose, 324 students of these schools participated in the research, of which 150 were athletes and 174 were athletes.
Master's Thesis of Physical Education and Sports Sciences, Sports Management, Abstract One of the factors on which a lot of research is done today is the physiological factors that govern behavior and the behavioral factors that affect physiological factors. The purpose of the present semi-experimental research was to investigate the changes in blood oxytocin level in response ...
Motor behavior group, academic thesis for receiving a master's degree, motor behavior orientation. Abstract: A person's sense of competence in doing things (perceived competence) is one of the important factors in the development of self-concept. Perceived physical and motor competence plays a significant role in the idea of ??participation in physical activities. On the other ...
Dissertation for the Master's Degree in Sports Physiology Abstract Growth hormone binding proteins with high absorption are converted by different mechanisms depending on the species. The purpose of this research is to investigate the effect of a session of resistance building activity on growth hormone response in male athletes and non-athletes. The current research is ...
An academic thesis for a master's degree in the field of physical education and sports science, majoring in sports pathology and corrective movements: The purpose of this research was the effect of 8 weeks of stabilizing exercises on balance, pain and neck position sense in girls with non-specific neck pain of Shahid Bahonar University, Kerman. In this study, 30 female students ...
A master's thesis in the field of chemical engineering. Abstract of the laboratory study of the wear phenomenon of gas containing sand and liquid droplets in pipelines. For this purpose, a pipeline test device including: vertical and horizontal pipelines and various connections has been made. The studied fluid consists of three phases: gas, liquid and solid. The gas phase is ...
Dissertation for Master's Degree in Health Sciences in Nutrition Abstract Background: Recent clinical studies have shown that conifer leaf extract (Cynara scolymus) has a protective effect on the liver. Therefore, this study was designed and carried out with the aim of investigating the therapeutic effects of conifer on liver biomarkers in patients with non-alcoholic ...
Master's thesis in the field of physical education and sports sciences, majoring in sports physiology. Abstract The purpose of this research was to compare the effect of yoga and aerobic exercises on some physiological factors and physical fitness of non-athletes. 30 non-athletic women of Meibod city (age: 26.53 ± 4.98 years, height: 159.67 ± 5.35 cm, weight: 72.66 ± 14.94 kg, ...
Dissertation for Master's Degree in Physical Education and Sports Science Major: Sports Physiology Abstract The aim of the current research is to compare the relationship between the level of physical fitness and body composition between public and non-profit schools in Rasht. included 600 people, separated by 200 people per
Dissertation for obtaining a master's degree in the field of motor behavior Abstract: The purpose of this research was to compare sensation seeking and psychological toughness with religious orientation of elite and non-elite karateka athletes. The current research was of a causal-comparative type and was carried out by the correlation method. The statistical population of the ...
Dissertation for Master's Degree in Sports Physiology Abstract: Title: The effect of menstrual cycle on selected factors of physical fitness in non-athletic high school female students Background and purpose: Women face special conditions during their life, one of them is menstruation. Cycles that repeat every 28 days and have three phases: luteal, follicular and bleeding. Some ...
Dissertation for M.A. Master's Degree Major: Sports Management Dissertation Abstract: The general purpose of this research is to compare the motivational cognitive variables of athletic and non-athletic high school students, which included variables such as achievement goals, intelligence beliefs, task value, and effort. The statistical population of this research includes all ...
Dissertation for receiving Ph.D degree, specialization: exercise physiology, background and purpose: normal liver function is of particular importance for metabolism, and it may be affected by exercise. Although many studies have examined the effects of aerobic exercise on liver function, available evidence shows that resistance exercise has been less investigated. On the other ...