Processing, Please wait...

  • Home
  • About Us
  • Search:
  • Advanced Search

Growing Science » Authors » Hassan Ghodrati

Journals

  • IJIEC (697)
  • MSL (2637)
  • DSL (631)
  • CCL (482)
  • USCM (1092)
  • ESM (398)
  • AC (547)
  • JPM (228)
  • IJDS (809)
  • JFS (81)

Keywords

Supply chain management(158)
Jordan(154)
Vietnam(147)
Customer satisfaction(119)
Performance(112)
Supply chain(106)
Service quality(95)
Tehran Stock Exchange(94)
Competitive advantage(92)
SMEs(85)
optimization(83)
Financial performance(81)
Job satisfaction(78)
Factor analysis(78)
Trust(78)
Knowledge Management(76)
Genetic Algorithm(75)
Sustainability(73)
Social media(73)
TOPSIS(73)


» Show all keywords

Authors

Naser Azad(82)
Mohammad Reza Iravani(64)
Zeplin Jiwa Husada Tarigan(53)
Endri Endri(44)
Muhammad Alshurideh(40)
Hotlan Siagian(36)
Jumadil Saputra(35)
Muhammad Turki Alshurideh(35)
Barween Al Kurdi(32)
Dmaithan Almajali(31)
Hassan Ghodrati(31)
Mohammad Khodaei Valahzaghard(30)
Ahmad Makui(30)
Basrowi Basrowi(29)
Shankar Chakraborty(29)
Ni Nyoman Kerti Yasa(29)
Prasadja Ricardianto(28)
Sulieman Ibraheem Shelash Al-Hawary(27)
Haitham M. Alzoubi(27)
Ali Harounabadi(26)


» Show all authors

Countries

Iran(2155)
Indonesia(1217)
India(768)
Jordan(731)
Vietnam(494)
Malaysia(418)
Saudi Arabia(411)
United Arab Emirates(210)
China(151)
Thailand(149)
United States(103)
Turkey(98)
Ukraine(97)
Egypt(90)
Canada(83)
Pakistan(81)
Peru(75)
United Kingdom(73)
Nigeria(73)
Morocco(67)


» Show all countries
Sort articles by: Volume | Date | Most Rates | Most Views | Reviews | Alphabet
1.

A study on relationship between capital structure and economic value added: Evidence from Tehran Stock Exchange Pages 2241-2250 Right click to download the paper Download PDF

Authors: Mohammad Shameli Shahreza, Hassan Ghodrati

Keywords: Capital structure, Economic value added, Total asset, Total debt, Total equity

Abstract:
This study aims to determine the relationship between the capital structure and economic value added. In this context, the rates of total debt to total asset, total current debt to total asset, total long debt to total asset and total debt to total equity are distinguished as the measures of capital structure. The data used in this study consisted of a sample of 133 companies listed in Tehran Stock Exchange from 2008 to 2012. To analyze the data and to perform hypothesis tests, a linear regression model, based on combinatorial methods or data panel, and also a nonparametric Spearman correlation analysis have been applied. The results of the research hypothesis tests based on regression analysis revealed an insignificant relationship between capital structure and economic value added. Furthermore, the results showed that, there was an inverse moderate relationship between rate of total debt to total asset and total current debt to total asset with economic value added. There is an inverse weak relationship between rate of total long debt to total asset and total debt to total equity with economic value added.
Details
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5

Journal: MSL | Year: 2014 | Volume: 4 | Issue: 10 | Views: 3810 | Reviews: 0

 
2.

A study on relationship between rewarding board of directors and share liquidity Pages 1951-1960 Right click to download the paper Download PDF

Authors: Hassan Ghodrati, Gholamhassan Taghizad

Keywords: Operational cash flow, Q-Tobin, Reward of board of directors, ROA, ROE

Abstract:
This paper presents an empirical investigation to study the relationship between the liquidity and the reward of board of directors on 136 selected firms listed on Tehran Stock Exchange over the period 2007-2011.The study considers nine different factors including return on assets (ROA), return on equities (ROE), Q-Tobin, changes of ROA and ROE, etc. In our study, there is a direct relationship between firm sizes with reward of board & apos; s directors. In addition, there is a direct relationship between changes of ROE with reward of board & apos; s directors. Moreover, there is a direct relationship between changes of operational cash flow with reward of board & apos; s directors. Finally, there is a direct relationship between changes of Q-Tobin ratio with reward of board & apos; s directors but the relationship was reverse for some years. These evidences confirm that there was a meaningful relationship between rewarding board of directors and share liquidity.
Details
  • 17
  • 1
  • 2
  • 3
  • 4
  • 5

Journal: MSL | Year: 2014 | Volume: 4 | Issue: 9 | Views: 2848 | Reviews: 0

 
3.

A study on the effect of financial reports on firms’ share value Pages 1985-1994 Right click to download the paper Download PDF

Authors: Hassan Ghodrati, Gholamhassan Taghizad

Keywords: Evaluation, Internet financial reporting, Stock price

Abstract:
Technology development has influenced various fields, and financial field is one of them. Applying new technologies in financial field has led to the emergence of a new kind of reporting called Internet Financial Reporting, and is used increasingly day by day due to the increasing use of internet. Adopting this kind of reporting has caused changes in the process of informing stockholders and other users. Since increasing and updating information quality can influence on decision makers to buy/sell their stock certificate, and, on the other hand, the demand for buying and selling stock certificate might influence on stock price, we aimed to evaluate the effect of internet financial reporting on the stock price of listed companies in Tehran Stock Exchange. For this purpose, a group of companies was selected as the experimental group, and some others as the control group. Then, we investigated stock price changes in both groups, and compared changes. The results indicate that internet financial reporting had no effect on the stock price in the investigated companies.
Details
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5

Journal: MSL | Year: 2014 | Volume: 4 | Issue: 9 | Views: 2842 | Reviews: 0

 
4.

A study on relationship among free cash flow, firm value and investors’ cautiousness: Evidence from Tehran Stock Exchange Pages 2001-2010 Right click to download the paper Download PDF

Authors: Hassan Ghodrati, Abbas Hashemi

Keywords: Capital Cost, Free Cash Flow, Predicted Firm Value, Real Firm Value

Abstract:
Financial statements as well as financial standards are always considered as primary sources for getting rich information of firms. The standards are normally divided in two categories of economic and accounting and each of these standards shows one of the specifications of the company and has its own advantageous and disadvantageous. There are different standards, which are used for firm assessment. Therefore, a company with more gained prominences has more change to succeed in attracting credits and financing from the capital market. Under such circumstances, such a company can attract more finance and it can be sold sooner on the stock exchange. This paper tries to investigate on the free cash flow as an effective factor in specifying the real value of the business enterprises on 56 selected firms from Tehran Stock Exchange. The results of this study have disclosed that, there was a direct and meaningful relationship between free cash flow of the business enterprises and their real values. Second, the real values of the business enterprises are more than their predicted values. Finally, the predicted value of the business enterprises on the basis of the free cash flow is more than their market value.
Details
  • 34
  • 1
  • 2
  • 3
  • 4
  • 5

Journal: MSL | Year: 2014 | Volume: 4 | Issue: 9 | Views: 4321 | Reviews: 0

 
5.

A study on relationship between working capital and profitability Pages 1675-1684 Right click to download the paper Download PDF

Authors: Hassan Ghodrati, Jaber Ghanbari

Keywords: Collecting receivable period, Cycle of cash conversion, Investment, Profitability

Abstract:
This paper studies the relationship between working capital management and profitability of accepted corporations in Tehran Stock Exchange over the period 2008-2012. The study selected 66 firms as a statistical sample based on Cochran formula and simple random selection. In this study, variables including the average period of collecting accordance, periods of circulation of inventories, the average period of debt payment, and cycle of cash conversion on the factories operating profits are studied. The research method is applied and collection of data is solidarity, the Pierson and Regression solidarity are used. Results show that variables of capital investment management and profitability were in opposite direction. If the period of collecting accordance, period of debt payment, period of circulation of inventories and the cycle of cash conversion increase, it decreases the period profitability and the manager can decrease the period of debt payment, period of cash conversion to the least amount of positive value for affiliate.
Details
  • 68
  • 1
  • 2
  • 3
  • 4
  • 5

Journal: MSL | Year: 2014 | Volume: 4 | Issue: 8 | Views: 5422 | Reviews: 0

 
6.

The effect of enforcing some direct tax law Pages 1751-1760 Right click to download the paper Download PDF

Authors: Hassan Ghodrati, Seyyed Ali Lajevardi, Sajjad Kadkhodayee

Keywords: Article 181 of Direct Tax Law, Tax, Tax compliance, Tax evasion, Taxpayer

Abstract:
Regarding to the role of tax in the economy as the most stable and constant source of income and also due to the fact that there was no success in achieving fiscal goals by the government during its economic and developmental programs, paying attention to and making effort in this domain is regarded as a necessity in any country. The purpose of this study is to evaluate the effect of enforcing Article 181 of Direct Tax Law on extent of taxpayers’ satisfaction, increase of trust, increase of tax compliance or decrease of tax evasion in Isfahan, Iran. The present study consists of a main hypothesis and four sub-hypotheses. Data were collected from 100 companies regarding their performance during 200 years. Article 181 of Direct Tax Code was implemented upon these companies over the period 2006-2011. Hypotheses of the study were evaluated. The results of the study, in survey and post-event pivot, showed that enforcing Article 181 of Direct Tax Law in Isfahan was effective. However, its effect was not significant regarding increase of taxpayers’ familiarity and acquaintance with Tax Office and its functions in Isfahan; it increased tax compliance, decreased tax evasion by the taxpayers, increased taxpayers’ satisfaction and helped them trust on Tax Office and its performance.
Details
  • 34
  • 1
  • 2
  • 3
  • 4
  • 5

Journal: MSL | Year: 2014 | Volume: 4 | Issue: 8 | Views: 2388 | Reviews: 0

 
7.

Service quality effect on satisfaction and word of mouth in insurance industry Pages 1765-1772 Right click to download the paper Download PDF

Authors: Hassan Ghodrati, Gholamhassan Taghizad

Keywords: Artificial Neural Network, Credit Risk, Default Risk, Iranian banks, Macroeconomic Variables

Abstract:
Measuring different risk factors such as credit risk in banking industry has been an interesting area of studies. The artificial neural network is a nonparametric method developed to succeed for measuring credit risk and this method is applied to measure the credit risk. This research’s neural network follows back propagation paradigm, which enables it to use historical data for predicting future values with very good out of sample fitting. Macroeconomic variables including GDP, exchange rate, inflation rate, stock price index, and M2 are used to forecast credit risk for two Iranian banks; namely Saderat and Sarmayeh over the period 2007-2011. Research data are being tested for ADF and Causality Granger tests before entering the ANN to achieve the best lag structure for the research model. MSE and R values for the developed ANN in this research respectively are 86×?10?^(-4) and 0.9885, respectively. The results showed that ANN was able to predict banks’ credit risk with low error. Sensibility analyses which has accomplished on this research’s ANN corroborates that M2 has the highest effect on the ANN’s credit risk and should be considered as an additional leading indicator by Iran’s banking authorities. These matters confirm validation of macroeconomic notions in Iran’s credit systematic risk.
Details
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5

Journal: MSL | Year: 2014 | Volume: 4 | Issue: 8 | Views: 2890 | Reviews: 0

 
8.

Credit risk assessment: Evidence from banking industry Pages 1765-1772 Right click to download the paper Download PDF

Authors: Hassan Ghodrati, Gholamhassan Taghizad

Keywords: Artificial Neural Network, Credit Risk, Default Risk, Iranian banks, Macroeconomic Variables

Abstract:
Measuring different risk factors such as credit risk in banking industry has been an interesting area of studies. The artificial neural network is a nonparametric method developed to succeed for measuring credit risk and this method is applied to measure the credit risk. This research’s neural network follows back propagation paradigm, which enables it to use historical data for predicting future values with very good out of sample fitting. Macroeconomic variables including GDP, exchange rate, inflation rate, stock price index, and M2 are used to forecast credit risk for two Iranian banks; namely Saderat and Sarmayeh over the period 2007-2011. Research data are being tested for ADF and Causality Granger tests before entering the ANN to achieve the best lag structure for the research model. MSE and R values for the developed ANN in this research respectively are 86×?10?^(-4) and 0.9885, respectively. The results showed that ANN was able to predict banks’ credit risk with low error. Sensibility analyses which has accomplished on this research’s ANN corroborates that M2 has the highest effect on the ANN’s credit risk and should be considered as an additional leading indicator by Iran’s banking authorities. These matters confirm validation of macroeconomic notions in Iran’s credit systematic risk.
Details
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5

Journal: MSL | Year: 2014 | Volume: 4 | Issue: 8 | Views: 2837 | Reviews: 0

 
9.

Earnings quality and P/E ratio: Evidence from Tehran Stock Exchange Pages 1815-1824 Right click to download the paper Download PDF

Authors: Hassan Ghodrati, Jaber Ghanbari

Keywords: Earning quality, Gross profit to sales ratio, Price to EPS Ratio, Profit variability

Abstract:
This paper evaluates the impacts of earnings quality criteria on the ratio of price to earnings per share (P/E) on 88 accepted companies in Tehran Stock Exchange (TSE) over the period 2007- 2012. The results indicate that there was a positive and significant relationship between the P/E ratio and cash dividend. There is also a positive and significant relationship between P/E ratio as dependent variable and the gross profit ratio to sales. On the other hand, there is a significant reverse relationship between P/E ratio and the profit variability. However, no significant relationship exists between P/E as dependent variable and deferrals (accruals) variable.
Details
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5

Journal: MSL | Year: 2014 | Volume: 4 | Issue: 8 | Views: 2906 | Reviews: 0

 
10.

Stock market liquidity and firm dividend policy: Evidence from Tehran Stock Exchange Pages 1849-1858 Right click to download the paper Download PDF

Authors: Hassan Ghodrati, Seyed Reza Ghazi Fini, Naser Azad, Amir Hassanjani Roshan

Keywords: Dividend policy, Stock liquidity, Tehran Stock Exchange

Abstract:
In this study, we examined the relationship between the dividend policy and shares liquidity under different criteria on 80 selected firms listed on Tehran Stock Exchange over the period 2007-2011. We used of Amivest, turnover, Gopalan and flow measures for shares liquidity. Using some statistical tests, the study has determined that there was not any meaningful relationship between Amivest liquidity with dividend policy. However, the study detected a reverse relationship between turnover liquidity and with dividend policy, and direct relationship between Gopalan liquidity with dividend policy and between flow liquidity with dividend policy.
Details
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5

Journal: MSL | Year: 2014 | Volume: 4 | Issue: 8 | Views: 4512 | Reviews: 0

 
1 2 3 4
Previous Next

® 2010-2025 GrowingScience.Com