Librarianship Thesis Topics

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 ...

Dissertation for Master's Degree (M.Sc.) Field: Accounting Abstract: The purpose of this research is to investigate the relationship between profit management and information asymmetry with regard to the life cycle of the company in companies listed on the Tehran Stock Exchange. For profit management using the modified Jones model (Dichu et al., 1995), the information asymmetry ...

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 ...

Master's Thesis in Accounting Abstract: The strength and credibility of financial and credit institutions is the money that depositors have deposited in them, and the progress and survival of each of the mentioned institutions depends on the share of the total market resources, and increasing the share of the market resources requires continuous effort and a strong, ...

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 ...

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 ...

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 ...

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 of Master's Course in Auditing Abstract: The pressures caused by conflicts of interest, busy working periods and the like make auditing a stressful job; Such tensions affect many aspects of auditors' lives and activities; A person's physical and mental health is threatened, his personal and family life is affected, his social relations are weakened in the workplace ...

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

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 ...

Master's thesis in the field of accounting. Abstract This thesis is an effort to investigate the management of mutual funds and their performance. In this regard, Carhart's four-factor model has been used to calculate the performance of investment funds, and the effect of fund management, which is obtained through the variance of the difference between the fund's return and the ...

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 ...

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 ...

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

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 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 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 ...

Master's Thesis in Accounting (M.A) Abstract We are all familiar with the meaning and concept of cheating, although cheating can be generalized to many examples, but we mean cheating in academic exams. Cheating is a dishonest behavior, it is a way other than the honorable way and reaching reality and truth, it is other than the legitimate way and showing oneself with an upside ...

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 ...

Dissertation for receiving a master's degree major: Accounting Abstract: This research empirically shows to tax financial analysts, investors, managers and other users of accounting and financial information that there is a positive and significant relationship between tax evasion in the electronic system with the indicators of recording transactions in the books, non-disclosure ...

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. ...

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 ...

Dissertation to receive a master's degree (M.A.) in the field of accounting. Abstract The purpose of this research; Investigating the relationship between transactions with related parties and the performance of companies. In this research, the financial information of 125 companies admitted to the Tehran Stock Exchange during the period of 2016 to 2018 has been examined. The ...

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 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 ...

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

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 ...

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 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 ...

Dissertation for Master's Degree (M.A.) Direction: Accounting Abstract Competition in the product market has a significant impact on the investment of companies and operational decisions and theoretically indicates the upper and lower limit of investment in an economic enterprise. This will result in adverse consequences such as decreasing market efficiency, increasing ...

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

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 ...

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 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. ...

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 ...

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

Dissertation for receiving a master's degree, specialization: accounting, abstract: according to the efficient market theory, one of the characteristics of an efficient and ideal market is the absence of transaction costs and, as a result, high liquidity. With the increase in liquidity, the cost of transactions will decrease significantly. Liquidity also plays an important role ...

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

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 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 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, 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 ...

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

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

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 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 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 ...

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

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 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 ...

Presented to receive a master's degree in accounting. Abstract: Emotions play an important role in organization management, emotional intelligence is a skill that improves people's performance in the fields of leadership, teamwork, communication with customers, and decision-making. The purpose of this study is to investigate the relationship between the teaching of accounting ...

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 ...

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 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. ...

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 ...

Dissertation for M.A. Major: Accounting Abstract: In Iran, the role of money markets (banks) in financing various economic sectors is much stronger and bolder than the capital markets (stock exchange). In the law of banking operations without usury, the provision and allocation of monetary resources is declared as a part of the main task of the banking system.

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 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 ...

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 ...

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 ...

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

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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, ...

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 ...

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, ...

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 ...

Dissertation for Master's Degree in Accounting (M.A) Abstract This research seeks to investigate the relationship between taxpayer education and the effectiveness of value added tax implementation in Ilam province and provide solutions to improve it with the fuzzy AHP approach. In terms of the purpose, the current research is of the applied research type, and according to the ...