حمیدرضا غیابی

حمیدرضا غیابی

مطالب

فیلتر های جستجو: فیلتری انتخاب نشده است.
نمایش ۱ تا ۲ مورد از کل ۲ مورد.
۱.

The Effect of Peer Performance, Future Competitive Performance, and Factors of Correlation with Peer Companies on Manipulation of Abnormal Real Operations(مقاله علمی وزارت علوم)

کلید واژه ها: Manipulation of Abnormal Real Operations Peer Performance Future Competitive Performance Factors of Correlation with Peer Companies

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تعداد بازدید : 840 تعداد دانلود : 956
This study aimed to evaluate the effect of peer performance, future competitive performance and factors of correlation with peer companies on the manipulation of abnormal real operations. The research subjects included listed companies in Tehran Stock Exchange during 2013-2017. In total, 128 companies were selected as the statistical sample using systematic elimination approach. Peer performance, future competitive performance, and factors of correlation with peer companies were independent variables of the research, whereas the manipulation of abnormal real operations was the dependent variable. This was an applied research in terms of use and a correlational study regarding methodology. Data were collected using the library method, and explanatory notes, financial statements, and monthly journal of stock exchange were considered in the data section. Moreover, descrip-tive and inferential statistics were exploited to describe and summarize the col-lected data. Furthermore, data analysis was performed using variance heterogene-ity tests, F-Limer, Hausman, and Jarque and Bera tests, followed by the applica-tion of the multiple regression test for confirming or rejecting the research hy-potheses (Eviews Software). According to the results of the study, peer perform-ance, future competitive performance, and factors of correlation with peer compa-nies affected the manipulation of abnormal real operations.
۲.

Examining the Relationship between Social Responsibility and Disclosure of Remuneration Paid to Board of Directors(مقاله علمی وزارت علوم)

نویسنده:

کلید واژه ها: Board bonus Disclosure of social Participation Disclosure of information employee relations social participation

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تعداد بازدید : 734 تعداد دانلود : 269
companies' continuity, because all companies have some relations with the society;Therefore, the society provides long-term survival of the company.In this way, companies in addition to economic responsibility, must take responsibilityof social issues. Therefore, with respect to corporate social responsibility andits revelations, the current paper examines the relationship between social responsibilityand disclosure of remuneration paid to board of directors within the years1388 to 1392. The study sample consist of 55 company that were selected by systematicremoval, that, there are a total of 275 years of companies. In this study, forexamining the hypothesis, the person's correlation coefficient and t test were used.In order to analyzing data and testing study hypothesis EVIEWS software wasused, after designing and testing hypothesis which has done by dividing each subhypothesis,it was concluded that there is a reasonable relationship between thefactors social responsibility (employed relations and social participation) andBoard Bonus.

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