Management
Zohre Arefmanesh; Habib Ansari Samani
Abstract
Accounting information plays a crucial role in the decision-making process of lenders. They pay special attention to the income statement and its quality when making decisions. Consequently, financial statements must meet the minimum required standards. Adopting a comprehensive risk management approach ...
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Accounting information plays a crucial role in the decision-making process of lenders. They pay special attention to the income statement and its quality when making decisions. Consequently, financial statements must meet the minimum required standards. Adopting a comprehensive risk management approach can enhance earnings quality, ensuring effective reporting and compliance with laws and regulations. Therefore, this study aims to examine the impact of external financing and the moderating role of risk management on earnings quality. The research hypotheses were analyzed and tested using a multivariate regression model with panel data. The study's statistical population consists of firms listed on the Tehran Stock Exchange. The findings demonstrate a positive and significant relationship between a firm's external financing and earnings quality. This suggests that risk management plays a moderating role in the relationship between external financing activity and earnings quality. External financing and risk management contribute to improving the quality of financial information. Investors can evaluate the reliability of a firm's accounting data based on the level of external financing and enterprise risk management components. Thus, these findings have implications for managers and regulators to enhance the quality of financial information and promote the use of a comprehensive risk management approach to build creditor trust.
Jamadori Gorganli Doji; Davood Taghavi; Amir Shams Koloukhi
Volume 5, Issue 8 , August 2018, , Pages 633-642
Abstract
In this study, the effect of the changes in the value of fixed assets of the firms on reporting quality, financing, and investment, as a foreign factor, was examined in 152 listed firms in Tehran Stock Exchange based on the written information in the financial reports of these firms from 2006-2016. Hypotheses ...
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In this study, the effect of the changes in the value of fixed assets of the firms on reporting quality, financing, and investment, as a foreign factor, was examined in 152 listed firms in Tehran Stock Exchange based on the written information in the financial reports of these firms from 2006-2016. Hypotheses were tested using multivariate regression through Eviews software. Results showed that changes in the value of tangible fixed assets have lower effect on the financing of the firms with high reporting quality compared to the firms with lower reporting quality; but, this was not the case about investment. Also, results showed that changes in the value of fixed assets is correlated with reporting quality. Although based on explained theories in the literature, the correlation of financial reporting quality and provision cost was confirmed, the results of this study didn’t show the effect of changes in the value of fixed tangible assets on the investment of listed firms in Tehran Stock Exchange.
Ali Mobini Dehkordi; Parisa Fataei; Ahmad Hossein Fataei
Volume 3, Issue 11 , November 2016, , Pages 664-671
Abstract
This research by identifying and classifying finance sources can largely contribute in releasing companies’ finance challenges and prevent bankruptcy. The paper first identified various finance sources following reviewing the finance and investment literature; then, final classification provided ...
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This research by identifying and classifying finance sources can largely contribute in releasing companies’ finance challenges and prevent bankruptcy. The paper first identified various finance sources following reviewing the finance and investment literature; then, final classification provided in term of what sources was more used in active food industries firms. Research statistical population consisted of senior executives of growing companies operating in food industry in Tehran. Research participants included 12 senior executives selected by convenience sampling method. Research methodology initially reviewed the literature and offered an elementary framework; then, it semi structurally interviewed managers, and finally analyzed findings through using Atlas software. Research findings show that finance is a critical success factor in firms; further, debt-based finance sources, capital-based, credits-based, entrepreneurial finance sources, and private sources are the most critical finance sources in order. Applying research findings causes forming a coherent finance thought in national food industries managers, it also paves the way for academic and scientific studies. If managers properly identify and utilize finance sources, finance source operations and fundraising may develop at national level.
Sahebali Akbari; Mahmood Mirzaei Hesari; Vahid Sadeghi Rad; Hamid Sadeghi Rad
Volume 2, Issue 7 , July 2015, , Pages 789-800
Abstract
Endowment has an old history and a long record and has been emphasized and ordered as a good tradition in Islam, but its dimensions and angles has not yet been considered by experts and economists. Expanding economic issues and their complexities, the role of endowment and endowed properties in ...
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Endowment has an old history and a long record and has been emphasized and ordered as a good tradition in Islam, but its dimensions and angles has not yet been considered by experts and economists. Expanding economic issues and their complexities, the role of endowment and endowed properties in economic development, and the need to fulfill the purposes of the Holy Legislator and benefactor indicate the need of revision in endowment in accordance with the conditions of that time and place. Endowment institution in the West, as a capable "financial institution" in equipping the capital to solve social problems has a desirable position; while, despite having deep cultural and powerful religious stimuli, our society still could not use the capacities and capabilities of this good custom properly. Using the methods and new resources of financing in the development of and endowments are ways which suit to the changing circumstances of time and space, to use of high capacity of endowment. In this paper, after examining traditional and modern methods and sources of financing in the development of endowments, the necessity to use Sukuk as a new way of financing is emphasized, then, in the following, profiting Sukuk pattern as one of the new ways in financing in the development of endowments will be provided.
