the rapid growth of science and the growing use of science and technology by large firms of science and technology to create wealth in recent decades, financial researchers have been pushing for research on the distinctive characteristics of successful firms to model other economies. One of the...

This article describes how class imbalance learning has attracted great attention in recent years as many real world domain applications suffer from this problem. Imbalanced class distribution occurs when the number of training examples for one class far surpasses the training examples of the...

The present study examines the relationship between efficiency index of working capital management and efficiency of assets in four industries. The efficiency of working capital management is one of the main prerequisites of success in a commercial unit and it is defined as managing the working...

The objective of this research is to study the relationship between corporate debt financing and earnings quality and also to find the dominance of positive influence of debt or negative influence of debt on earnings quality. The research data were collected from 81 firms listed in Tehran Stock...

This research studies the effect of company characteristics on the working capital management. The company characteristics include profitability, operating cash flow, company size, sale growth, current ratio, quick ratio and debt ratio. The sample consists of 83 firms listed in Tehran Stock...

The present study is aimed to present a model for financial and non-financial environmental reporting in oil and gas Operation Company. The present study is applied in terms of nature and goal and in terms of study method in the phase of the identification of the effective factors on financial...

The main objective of this study was to investigate the relationship between the company and the value relevance of intangible assets during the life cycle before and after the implementation of the accounting standard No. 17. Data in this research has been conducted in three phases, the first...

This study empirically investigates the effects of business strategies on the relationship between financial leverage and the performance of firms. The research data is collected from 45 firms in the Tehran Security Exchange (TSE) during 2003-2010.The statistical technique is used to examine the...