درخت حوزه‌های تخصصی

The aim of this study is to define and design organizational learning model among the country’s National Petrochemical Company employees. According to the design and explanation of organizational learning model in the Petrochemical Company, we first study the subject by using library studies, theoretical foundations and variable components. Then we designed a new questionnaire through interviews, to examine the views of the population on the basis of the local culture. Then, the questionnaire distributed among the population with using the software SPSS by exploratory factors analysis to identify factors and sub-factors is confirmed by confirmatory factor analysis and structural factors. Finally, management experts assessed the model from different dimensions. Statistical Society of managers and staff of petrochemical, informants and elites of organizational learning of petrochemical such as university professors, researchers and those who have information from process of petrochemical organization will be selected. We will use Random sampling methods to test the quantitative and qualitative targeted selection for testing qualitative part to complete theories. The mixed method will be used in this research. For analysis of data resulted from interviews, the theory-based method will be used. This theory-based method is not theory but it is used for discover sleeping data in theory. So, the theories appear slowly in a gradual process of abstraction of the data and after obtaining qualitative information from the raw data, we will analysis them by quantitative methods and suitable test.

This paper investigates the variability of real business activities in the form of discretionary expenditures (accounts receivable, selling, general and administrative expenses, and net change in accruals), and the firm’s stock price performance concerning the frequency of meeting or beating analysts’ earnings forecast. Also, the study investigated the relationship between the firm’s stock price performance and the variability of these financial statement accounts. The objective was to examine if these selected financial statements of accounts could be used by management to manipulate earnings in order to meet and/or beat analysts’ earnings forecasts so as to enhance the firm’s stock performance. The study found that there is a significant difference between the variance of SG&A, NCA and stock returns of the firms that meet and/or beat the analysts’ forecast and those that do not. It was also found that there is a significant difference in stock returns based on meeting and/ or beating the analysts’ estimate.