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Sort articles by: Volume | Date | Most Rates | Most Views | Reviews | Alphabet
1.

The effect of financial distress on earnings management and unpredicted net earnings in companies listed on Tehran Stock Exchange Pages 933-938 Right click to download the paper Download PDF

Authors: Samin Ranjbar, Gholamreza Farsad Amanollahi

DOI: 10.5267/j.msl.2018.6.015

Keywords: Financial distress, Tehran Stock Exchange, Earning management

Abstract:
Many financial crisis are related to public corporations, which are increasing. Many investors and creditors are having trouble predicting a financial crisis, especially when managing profits. Recent studies identify the factors associated with earnings management to determine the relationship between the factors and manipulated profits. In order to reduce the risk of financial crises and to help investors avoid large losses in the stock market, it is necessary to develop a model for predicting profit management. In addition, for traditional auditing technologies, it is also difficult to limit the time, human resources, costs, and the impact of abnormal behaviors on complex and large financial information. Therefore, developing a prediction model for managing profits for auditors is useful in identifying the degree of manipulation in financial statements. This paper examines the effect of corporate financial distress on unpredicted net earnings and corporate profits on accepted companies in Tehran Stock Exchange over the period 2010-2015. The models used to test the hypotheses of the research are linear regression using panel data. The results show that the coefficients of the financial distress, institutional ownership, annual sales growth, company loss, company size, the company's market share and firm fixed costs are statistically meaningful. In other words, these independent variables influence on unforeseeable profit and earnings management.
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Journal: MSL | Year: 2018 | Volume: 8 | Issue: 9 | Views: 4059 | Reviews: 0

 
2.

The effects of return on investment, sales growth rate, volatility of investment, cash flow and structure of institutional shareholders on the ratio of debt to equities Pages 1041-1046 Right click to download the paper Download PDF

Authors: Jalal Golmohammadi, Mahboubeh Jafari

DOI: 10.5267/j.msl.2015.11.002

Keywords: Growth rate, Return on investment, Tehran Stock Exchange

Abstract:
This paper presents a study to measure the effects of return on investment, sales growth rate, volatility investment, cash flow and structure of institutional shareholders on the ratio of debt to equities. The study selects 102 firms listed on Tehran Stock Exchange and, using regression technique with Panel data, examines five different hypotheses over the period 2008-2012. The results indicate that there was a negative and meaningful relationship between return of investment and the ratio of debt to equities and a positive and meaningful relationship between sales growth and the ratio of debt to equities. Moreover, there were positive and meaningful relationships between volatility of investment as well as cash flow and the ratio of debt to equities. Finally, the survey has indicated that there was a negative and meaningful relationship between the structure of institutional shareholders and the ratio of debt to equities.
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Journal: MSL | Year: 2015 | Volume: 5 | Issue: 12 | Views: 2639 | Reviews: 0

 
3.

The effect of stock liquidity on the risk of falling stock prices: Evidence from the Tehran Stock Exchange Pages 1059-1066 Right click to download the paper Download PDF

Authors: Mehdi Moanlogho, Hasan Madrakian

DOI: 10.5267/j.msl.2015.10.009

Keywords: Liquidity, Stock price, Tehran Stock Exchange

Abstract:
Liquidity of the stock exchanges plays essential role on investment decisions and it is one of the factors that may influence on stock price. The easier one can buy/sell shares of a firm, the higher liquidity the firm has. In fact, lack of liquidity may lead investors to sell their assets at cheaper prices and it could influence negatively on overall market. The primary objective of this paper is to study the effect of stock liquidity on the risk of falling stock prices. The study chooses historical information of 70 selected firms listed on Tehran Stock Exchange over the period 2006-2012. The results of this survey have indicated that there was a negative and meaningful relationship between stock liquidity and stock price decline.
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Journal: MSL | Year: 2015 | Volume: 5 | Issue: 12 | Views: 2487 | Reviews: 0

 
4.

A comparative study on value at risk versus TEFIX 30: Evidence from Tehran Stock Exchange Pages 1067-1070 Right click to download the paper Download PDF

Authors: Farnoosh Pakray, Hasan Madrakian

DOI: 10.5267/j.msl.2015.10.008

Keywords: TEFIX, Tehran Stock Exchange, Value at risk

Abstract:
The aim of this study is to learn the effects of the value at risk (VaR) and the index of 30 largest companies (TEFIX 30) on the index of 30 large firms’ prices listed on Tehran Stock Exchange (TSE). This research study is based on analysis of libraries and analytical panel data and proposes a regression function where the index of 30 large companies’ prices is a linear function of VaR and TEFIX 30. The study collects the information of 90 publicly traded TSE firms over the period 2011-2013. The results have indicated that while the index of 30 large companies’ prices had a meaningful relationship with VaR but it had no meaningful relationship with TEFIX 30.
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Journal: MSL | Year: 2015 | Volume: 5 | Issue: 12 | Views: 2381 | Reviews: 0

 
5.

Measuring the relative efficiency of insurance industry: Evidence from Tehran Stock Exchange Pages 999-1004 Right click to download the paper Download PDF

Authors: Maryam Mousavi, Seyedeh Mahboubeh Jafari

DOI: 10.5267/j.msl.2015.8.012

Keywords: Efficiency, Insurance industry, Tehran Stock Exchange

Abstract:
Measuring the relative efficiency in insurance industry plays essential role for productivity improvement in insurance industry. In this paper, we present an empirical investigation to measure the relative efficiency of some insurance firms listed on Tehran Stock Exchange using data envelopment analysis (DEA) over the period 2011-2013. The proposed study of this paper uses four inputs namely; total assets, price to earnings ratio, beta and sigma and four outputs namely; net earnings, one-year, two-year and three-year returns. The study uses two methods of input and output oriented DEA to measures the relative efficiencies of 9 banks and the results indicate that most insurance firms perform well in terms of efficiency.
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Journal: MSL | Year: 2015 | Volume: 5 | Issue: 11 | Views: 2540 | Reviews: 0

 
6.

The impact of intellectual capital on firm performance: Evidence from Tehran Stock Exchange Pages 1005-1016 Right click to download the paper Download PDF

Authors: Mehran Matinfard, Ali Khavari

DOI: 10.5267/j.msl.2015.8.011

Keywords: Company size, Financial performance, Intellectual capital, Multiple- regression, Tehran Stock Exchange

Abstract:
The aim of the present research is to study the relationship between intellect capital components and performance evaluation indicators. For measuring intellectual capital, the study uses Pulic’s method [Pulic, A. (2000). VAIC™–an accounting tool for IC management. International Journal of Technology Management, 20(5-8), 702-714.], which consists of three components of physical capital efficiency, human capital efficiency and structural capital efficiency. In the present study first, the value of the intellectual capital of the companies listed on Tehran Stock Exchange over the period 2006-2012 is calculated. Next, the relationship between the components of intellectual capital and financial return of the companies are evaluated. For calculating the financial performance 8 performance indicators in 5 groups presenting market value, profitability, activity, capital return, orientation on value creation are used. In the present research the statistical method used for data analysis is multiple regression and correlation coefficients. The selected sample of research includes 73 companies in continuous way for a time period of 7 years and the size of the company has been considered as a control variable. The findings indicate a positive and significant relationship between intellectual capital and financial performance of companies and a positive effect of the size of company on availability rate of intellectual capital and financial performance of a company.
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Journal: MSL | Year: 2015 | Volume: 5 | Issue: 11 | Views: 3551 | Reviews: 0

 
7.

The effects of professional ethics and commitment on audit quality Pages 1023-1028 Right click to download the paper Download PDF

Authors: Aliasghar Nasrabadi, Aliakbar Arbabian

DOI: 10.5267/j.msl.2015.8.009

Keywords: Audit quality, Commitment, Professional ethics, Tehran Stock Exchange

Abstract:
This paper presents a study on the effects of professional ethics and commitments on audit quality. The population of this survey includes all audit managers who were active in auditing official statements of different firms listed in Tehran Stock Exchange in 2014. The study designs a questionnaire in Likert scale and distributes it among 152 randomly selected managers. In our survey, professional ethics consists of four items including confidentiality and impartiality, professional competence, accountability and individual values while organizational commitment consists of three items including emotional commitment, continues commitment and fundamental commitment. Using Pearson correlation as well as regression models, the study has determined a positive and meaningful relationship between professional ethics as well as commitment and audit quality.
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Journal: MSL | Year: 2015 | Volume: 5 | Issue: 11 | Views: 5267 | Reviews: 0

 
8.

The effects of efficiency on abnormal return: Evidence from banking industry Pages 969-974 Right click to download the paper Download PDF

Authors: Niloofar Tayer Farahani, Mohammad Reza Asgari

DOI: 10.5267/j.msl.2015.7.006

Keywords: Banking industry, Efficiency, Tehran Stock Exchange

Abstract:
Efficiency plays essential role for improving the performance of banking industry. In this paper, we present an empirical investigation to study the effect of efficiency on abnormal return. The proposed study collects the necessary information from official statements as well as historical data over the period 2009-2013 reported on Tehran Stock Exchange to examine the relationship between efficiency and abnormal return. Using regression analysis, the study has determined a meaningful, positive but weak relationship between abnormal return and efficiency. However, the study does not find any meaningful relationship between bank size and abnormal return.
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Journal: MSL | Year: 2015 | Volume: 5 | Issue: 10 | Views: 2698 | Reviews: 0

 
9.

Measuring the effect of managerial ability on earning quality Pages 821-826 Right click to download the paper Download PDF

Authors: Jamal Bahri Sales, Atabak Baybordi, Mohammad Naghizadeh Aydenlu, Niloofar Asaldoost

DOI: 10.5267/j.msl.2015.7.005

Keywords: Earning quality, Managerial ability, Tehran Stock Exchange

Abstract:
This paper presents an empirical investigation to measure the effect of managerial ability on earning quality on selected firms listed on Tehran Stock Exchange over the period 2007-2013. The proposed study uses data envelopment analysis to measure the relative efficiency of selected firms where Sales is considered as output and Cost of goods (COGS), Selling, General and Administrative Expenses (SG & A), Net Property Plant and Equipment (PPE), Net operating Leases (OpsLease), Research & Development (R & D), Purchased Good will (Goodwill) and Other intangible assets (OtherIntan) are considered as inputs. Earning quality in this survey consists of three parts of quality of accruals, earnings and earnings forecast persistence. The results of our survey have indicated that managerial ability influences positively on earning quality.
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Journal: MSL | Year: 2015 | Volume: 5 | Issue: 9 | Views: 4030 | Reviews: 0

 
10.

Effects of national accounting standards convergence to international accounting standards on foreign direct investment Pages 827-832 Right click to download the paper Download PDF

Authors: Asieh Farazandehnia, Ali Baghani

DOI: 10.5267/j.msl.2015.7.004

Keywords: Foreign investment, International standards, National standards, Tehran Stock Exchange

Abstract:
One of the most important factors on attracting foreign investors to invest on Tehran Stock Exchange is to have transparent accounting rules and regulations. When there are some consistency between national accounting standards and international accounting standards, we may, at least, expect foreign investors to have better understanding on financial statements. In 2006, there were some changes on Iranian national accounting standards in an attempt to make them closer to international accounting standards. In this study, we select the information of 153 firms five years before and after this regulation and study the effect of convergence from national accounting standards to international accounting standards on foreign direct investment. Using some statistical tests, the study has determined that there was no meaningful relationship between foreign direct investment before and after change on accounting standards. In addition, there was no difference on the information quality before and after change on accounting standards. However, there was some meaningful relationship between the information quality and foreign direct investment.
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Journal: MSL | Year: 2015 | Volume: 5 | Issue: 9 | Views: 2697 | Reviews: 0

 
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