مطالب مرتبط با کلیدواژه

Industrial sector


۱.

The Impact of Earnings management and the effect of earnings quality in relation to bankruptcy level (Firms listed at the tehran stock exchange)

کلیدواژه‌ها: Earnings Management Stock return performance Industrial sector Audit committee

حوزه های تخصصی:
تعداد بازدید : ۲۳۰ تعداد دانلود : ۲۰۷
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.
۲.

Energy Demand Forecast of Iran’s Industrial Sector Using Markov Chain Grey Model(مقاله علمی وزارت علوم)

تعداد بازدید : ۳۰۹ تعداد دانلود : ۲۴۰
The aim of this paper is to develop a prediction model of energy demand of Iran’s industrial sector. For that matter a Markov Chain Grey Model (MCGM) has been proposed to forecast such energy demand. To find the effectiveness of the proposed model, it is then compared with Grey Model (GM) and regression model. The comparison reveals that the MCGM model has higher precision than those of the GM and the regression. The MCGM is then used to forecast the annual energy demand of industrial sector in Iran up to the year 2020. The results provide scientific basis for the planned development of the energy supply of industrial sector in Iran.