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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: 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: 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: 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 ...

Number of pages: 100 Category: Librarianship

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

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: 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: 159 Category: Librarianship

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 ...

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: 191 Category: Librarianship

Dissertation for obtaining a master's degree, specialization: accounting, abstract: It is generally believed that the presence of institutional investors may lead to a change in the behavior of companies. The influence of institutional investors on management decisions regarding financial decisions has been proven in previous researches. The purpose of this research is to ...

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: 145 Category: Economics

Thesis for receiving the master's degree (M.A) in the field of economic sciences, summer 2019. Abstract The purpose of this research is to identify the field. Economic corruption is in government tenders. to reach

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: 148 Category: Management

Dissertation for Master of Public Administration (M.A) majoring in public financial management Abstract: Currently, the operational budgeting method is one of the budgeting methods used in developed countries. The history of this method goes back to the aftermath of World War II and the United States of America. In recent years, the term ""operational budgeting"" which ...

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: 122 Category: Librarianship

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 ...

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

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: 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: 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: 215 Category: Librarianship

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 ...

Number of pages: 103 Category: Librarianship

Dissertation for Master's Degree (M.A.) Field: Accounting Abstract In this research, the risk and returns (systematic and extraordinary) of stocks on the tenure of the board of directors of companies are discussed. One of the elements of the corporate governance structure is the board of directors. Shareholders use the two components of risk and return to evaluate the ...

Number of pages: 218 Category: Management

Faculty of Management Master's Thesis in Urban Affairs Management Abstract: The occurrence of corruption, which means the abuse of legal power in order to secure personal benefit; In all the countries of the world, it is considered one of the most important issues of managing the affairs of countries and cities at micro, medium and macro levels. In a way that brings with it many ...

Number of pages: 133 Category: Librarianship

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 ...

Number of pages: 103 Category: Librarianship

Dissertation for receiving a master's degree major: Accounting Abstract: In this research, 80 companies admitted to the Tehran Stock Exchange, during the period of 2007 to 2011, have been tested in order to investigate this issue in the stages of their life cycle. The independent variable of this research is information uncertainty and the dependent variable of this research is ...

Number of pages: 146 Category: Librarianship

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 ...

Number of pages: 116 Category: Librarianship

Dissertation for the master's degree of the Faculty of Management Abstract Since the application of accrual accounting has an important contribution in improving the level of accountability and achieving the goals of financial reporting, therefore, in this research, the obstacles to the establishment of this accounting system and providing the necessary solutions to remove the ...

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: 139 Category: Librarianship

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 ...

Number of pages: 128 Category: Management

Thesis for obtaining a master's degree, field: business management, orientation: finance, abstract Banks play an important role in the economic development of any nation, because they control a large part of the money supply in circulation. Therefore, the evaluation of the financial performance and productivity of banks has received a lot of attention in recent decades. Many ...

Number of pages: 127 Category: Management

Dissertation for Master's Degree in Business Management-Financial Orientation Abstract In this research, the relationship between corporate governance and risk of companies listed in the Tehran Stock Exchange was investigated, and also the relationship between institutional shareholders and corporate governance, and on the other hand, the relationship between institutional ...

Number of pages: 244 Category: Management

Dissertation for obtaining a master's degree (M.A) field: business management, marketing orientation. Abstract In today's competitive world, there are successful companies that can create more values ??for customers and, according to Sergio Ziman[1], provide more reasons to customers to encourage them to buy and create a long-term relationship with the company. Creating superior ...

Number of pages: 114 Category: Management

Thesis for obtaining a master's degree in the field of: business management, marketing orientation. Abstract This research seeks to evaluate the performance of Bank Tejarat branches in Gilan province based on the indicators of the EFQM organizational excellence model. The current research is descriptive in terms of its practical purpose and data collection method and is ...

Number of pages: 155 Category: Management

Dissertation for the degree of ""M.A."" Executive Management (Strategic) Abstract The general purpose of the research was to investigate the impact of comprehensive quality management on customer satisfaction in the telecommunications company of Hormozgan province. The descriptive research method is survey type. The statistical population of this research included all the ...

Number of pages: 203 Category: Insurance

Academic Thesis for Master's degree (M.A) Field: Business Management-Insurance Management Abstract The increase in competition, the dynamism and complexity of the environment, the growth of customer expectations and the emergence of new innovations in the country's service industry have created many changes in the attitude of organizations towards the customer and made them ...

Number of pages: 110 Category: Insurance

Academic Thesis for Master's degree in the field: Business Management, Insurance, Abstract: Privatization and liberalization were the strategies that were strongly recommended to various countries in the 1980s and 1990s by the International Monetary Fund, the World Bank, and other international economic centers to increase efficiency. Today, privatization is on the agenda of ...

Number of pages: 139 Category: Management

Dissertation for Master's degree (M.A) in human resource management, first chapter, general research plan, introduction: In today's fast-paced world, many organizations are trying to achieve organizational and economic goals, and they use different patterns and methods to survive and gain a new competitive advantage in order to avoid collapse and overturning, and the risks ...

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: 168 Category: Librarianship

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 ...

Number of pages: 86 Category: Electronic Engineering

A master's thesis in the field of electrical engineering - Power 1-1- Introduction In traditional systems, reasons such as the dependence of different parts of the electricity industry including production, transmission and distribution on each other, the need for large investments in different parts of this industry and society's expectation from governments to provide ...

Number of pages: 173 Category: Librarianship

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 ...

Number of pages: 61 Category: Librarianship

Abstract: One of the sources of information for investors, creditors and other users of company information is the financial information provided by the management. Financial statements are one of the main sources of information for companies that make the market transparent. Considering the importance of information transparency of companies in the capital market, the present ...

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: 147 Category: Management

Dissertation for obtaining a master's degree (M.A) Business Management - Marketing Orientation Summer 2019 Abstract Considering the ever-increasing speed of changes and competition in the economic world, managers should have

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: 76 Category: Librarianship

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 ...

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: 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: 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: 185 Category: Industrial Engineering

Dissertation for receiving a master's degree in the field of industrial engineering, Shahrivar's industrial trend. 2013 Abstract: Many economists consider agriculture as the driving force of economic growth.

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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 107 Category: Librarianship

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 ...

Number of pages: 137 Category: Librarianship

Dissertation for receiving the master's degree ""M.A."" Abstract In the last two decades, we have moved towards an economy where investment in human resources, information technology, research, development and advertising seems necessary in order to maintain competitive advantage and environmental guarantee of organizations. Therefore, it can be said that the source of creating ...

Number of pages: 156 Category: Educational Sciences

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 ...

Number of pages: 168 Category: Librarianship

Dissertation for obtaining a master's degree, specialization: accounting, abstract: several studies have proven that stock returns perform differently in different time horizons, short-term, medium-term, and long-term. Two important and widely used strategies among analysts, portfolio managers and other investors in the current capital markets of the world are the reverse ...

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: 111 Category: Management

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 ...

Number of pages: 132 Category: Management

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 ...

Number of pages: 106 Category: Management

Thesis for obtaining a master's degree in the field of: business management, financial orientation. Abstract In this thesis, the impact of internal and external factors on the profitability of banks in Iran, separately from private banks (12 banks) and government banks (5 banks) during the years 1385-1392, has been investigated. Based on the conducted tests, the panel data ...

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: 101 Category: Management

Dissertation for M.A in Business-Financial Management Abstract: The main research problem in this research is whether there is a significant relationship between earnings per share, Tobin's Q ratio and financial leverage with the stock prices of companies listed on the Tehran Stock Exchange? In order to find an appropriate answer to the main research question, four hypotheses ...

Number of pages: 100 Category: Computer Engineering

Master's thesis in the field of computer - software engineering. Abstract: The review of car insurance information has shown that factors such as the type of car used, having a driver's license, the type of license and its compatibility or non-compatibility with the vehicle, the amount of the insurance premium, the amount of insurance policy obligations, the quality of the car ...

Number of pages: 109 Category: Management

Dissertation for master's degree in industrial management, production trend. Major changes and developments in Iran's banking system have faced Bank Mellat with new challenges: the change of public to private structure, the increase of competitors and their fierce competition to gain more market share, the expensive and costly four bank deposits, etc., have led this bank to ...