- تاریخ انتشار : ۱۳۹۴
- ناشر : کنفرانس بین المللی پژوهش های نوین در مدیریت،اقتصاد و حسابداری
- زبان مقاله : همه
- تعداد صفحات : 10
- حجم فایل : 682.791 کیلوبایت
- نوع مقاله : مجموعه مقالات کنفرانس
- مجموعه : مدیریت
چکیده مقاله
The aim of present study is to investigate the managers’ abilities and earning quality in accepted firms of stock exchange in Tehran. Two criteria of benefit sustainability and earning restate are used to measure the earning quality. The results were gathered through a selected sample consisted of 68 accepted firms in stock exchange in Tehran in 2007 to 2012, and data analyzed through least Squares Regression. The research was a survey and descriptive study, and done after events, also the history of firms used. In order to estimate the Regression model and examine the theories, econometric method of the combined data was used. The results showed that relationship between the managers’ capabilities and earning quality among the studied firms caused to increase benefit sustainability. Also, the management abilities of the studied firms caused to decrease the earning restate, and the earning quality increased due to decrease the representation of benefit. So, there was a weak direct relationship between the managers’ abilities and earning quality in studied firms.
نحوه استناد به مقاله
در صورتی که می خواهید به این مقاله در اثر پژوهشی خود ارجاع دهید، می توانید از متن زیر در بخش منابع و مراجع بهره بگیرید :
Abdollah Ghafory Nejad ؛Mohammad Amin Ojaghi ؛Fatemeh Malchi ؛ ۱۳۹۳، The Analyze of the Relationship between the Managers’ Abilities and Earning Quality in Accepted Firms of the Stock Exchange، کنفرانس بین المللی پژوهش های نوین در مدیریت،اقتصاد و حسابداری، https://scholar.conference.ac:443/index.php/download/file/13450-The-Analyze-of-the-Relationship-between-the-Managers’-Abilities-and-Earning-Quality-in-Accepted-Firms-of-the-Stock-Exchange
در داخل متن نیز هر جا به عبارت و یا دستاوردی از این مقاله اشاره شود پس از ذکر مطلب، در داخل پرانتز، مشخصات زیر نوشته شود.
(Abdollah Ghafory Nejad ؛Mohammad Amin Ojaghi ؛Fatemeh Malchi ؛ ۱۳۹۳)