افشای اطلاعات مالی در گزارش های سالانه به عنوان یک حوزه کلیدی در تحقیقات حسابداری به شمار می رود و در این زمینه تحقیقات دانشگاهی زیادی هم در کشورهای توسعه یافته و هم در کشورهای در حال توسعه انجام شده است. پژوهش حاضر به ...

Investors and creditors expect that the performance of the firms, which they invested in them, proceed according to their expected conditions and their performance evaluation of the firms based on their type and size. Because of owners...

Mechanical damage during packaging can be determined by study of firmness changes of fruit. In this research, to simulate static and dynamic loads, the four deformations (0, 9, 18 and 27% of the major diameter) with the four compression rates (0, 25...

2008 to 2015. Data were analyzed by using logistic panel regression with R software.

Findings: The results show that there is no association between the presence of suspicious executives and tax shelters or the firm value or both of them (tax...

high content of the short chain fatty acids (SCFA) compared with that of cow\\\\\\'s butters and higher levels of CLA and omega 3 fatty acids in OCB were observed. Regarding to the firmness, at refrigeration temperature (5 °C), SB was much firmer than...

Purpose



This study aims to investigate the relationship between management characteristics including management capability, management entrenchment, agency costs and overconfidence and firm performance in companies listed...

Background. Requirement for effective response to environmental changes and gain a competitive advantage in sports Production firms is achieving to human capital.

Objectives. This study aims was to Examining the effects of human capital...

coating with gum arabic (GA), carboxymethyl cellulose and emulsified gum arabic (EGA) were evaluated on

the weight loss (WL), firmness and color of mushroom. The WL of the uncoated mushrooms was significantly

(p<0.05) greater than...