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Showing 6 results for Dastgir
Mr Mohsen Dastgir, Mr Omid Shahpari,
year 9, Issue 33 (6-2017)
Abstract
One of the challenges face corporate managers in the world is how working capital and growth opportunities influences capital structure of their companies. Show this problem for all company managers and other decision-makers in finance will be effective. The main purpose of this research is the assessment of the effect working capital and the growth opportunity on capital structure of accepted companies in Tehran Stock Exchange. In this research, the number of 107 companies in Tehran Stock Exchange has been examined during the period of 2009 until 2015. In order to test these hypotheses, we used Multiple-regression model for combined data. The results of research suggested that there was significant correlation between the financial leverage and sales growth rate, dividend growth rate, structural health ratio, debtor-sales ratio, liquidity ratio. In addition, no significant correlation between financial leverage and net income growth rate, inventory-sales ratio, cash-sales ratio, creditor-sales ratio, current asset-sales ratio.
Mohsen Sadeghi, Mohsen Dastgir, Hadi Amiri,
year 10, Issue 37 (6-2018)
Abstract
This research studies the persistence of accruals and cash flows and pricing them by investors. So, Sloan theory (1996) and functional fixation theory have been used.
The research method is simultaneous equation. The statistical sample consists of 66 companies listed in the Tehran Stock Exchange and the time domain is from 1382 to 1395. To determine the data layout, the Limer and Hausman tests were used and to test the hypotheses t-Student test and Wald test were used.
The results show that the persistence of accruals is less than cash flows and investors consider lower persistence of accruals than cash flows, but less persistence of accruals in net loss reporting years and less persistence of accruals than cash flows in net loss reporting years were not approved.
Mr Amirsalar Raisi Nafchi, Professor Mohsen Dastgir,
year 11, Issue 41 (5-2019)
Abstract
The present study aimed to investigate fraud risk factors affecting fraud occurrence in the branches of Resalat Bank in Isfahan, Iran, in 2017. The study is an applied research as far as the purpose is concerned, and a descriptive survey study as far as the procedures for data collection are concerned. The population of the study comprised experts in accounting computer information system, experts of the head office and experts of the financial section of inspection and internal auditing in the branches of Resalat Bank in Isfahan. Data was analyzed within two sections of measurement model and structural model using Smart PLS 2 software. In the measurement model, the technical properties of the questionnaire including reliability, convergent validity and divergent validity were investigated and the required revisions were made. In the structural model, the structural coefficients of the model were used to test the research hypotheses. The findings of the study indicated that fraud risk factors pertaining to financial stability, internal controls, and required standards had a positive significant effect on fraud occurrence in Resalat Banks. Therefore, to be able to detect fraud occurrence it is necessary to focus on financial stability, internal controls, and required standards, and take corrective steps toward improving them.
Fatemeh Mir, Mohsen Dastgir, Saeed Karimzade,
year 12, Issue 47 (4-2020)
Abstract
Abstract
Accounting earning and its components are the most important accounting items in stock pricing. If investors do not achieve abnormal returns using this information, the capital market is said to have acted efficiently in reflecting accounting earning information in stock pricing. In other words, pricing stocks is rational. The purpose of this study is to investigate the market response to accounting earning components in stock pricing considering the moderating effect of conservatism. Our population includes listed companies in Tehran Stock Exchange for the period 1389- 1397. We analyzed the sample of 111 companies. In order to test the hypotheses, nonlinear regression analysis using simultaneous equation system and Mishkin (1983) test were used. The research findings indicate the rationality of stock pricing using accounting earning components and considering the moderating effect of conservatism. In other words, the capital market is effective in assessing the impact of conservatism on the ability of cash and accrual components of earnings to forecast one-year- ahead earnings.
Ardeshir Baharvand, Mohsen Dastgir, Afsaneh Soroushyar,
year 14, Issue 54 (10-2022)
Abstract
The main purpuse of the Firm is to maximize the shareholders' equity. To achieve this purpuse, management seeks to increase the value of the stock market and consequently increase the value of the firm. Holding excess cash by Firms leads to the formation of agency conflicts between managers and shareholders, which increases the authority of the manager and harms the interests of shareholders. Cash is an important and vital resource in any for-profit unit; a company that does not have enough cash may go bankrupt. In this regard, the purpose of this study is to investigate the effect of excess cash on the value of the company, due to financial constraints and growth opportunities on this relationship, among companies listed on the Tehran Stock Exchange in a period of 10 years between 2010 to 2019. . The statistical population of this study was the companies listed on the Tehran Stock Exchange that 147 companies were selected for the test using the systematic elimination method. To test the hypotheses, multiple regression and pooling data were used. Findings showed that excess cash did not have a significant effect on the firms value. Other research findings showed that financial constraints and growth opportunities did not affect the relationship between excess cash and firm value.
Hind Shaalan Sahm, Mohsen Dastgir, Bakr Ibrahim Mahmood Al-Juhaishi, Hamzeh Mohammadi Khoshouei,
year 15, Issue 59 (10-2023)
Abstract
The main objective of this study is to examine the moderating role of corporate governance on the effect of the tenure of the financial manager and auditing firm on audit quality in the companies listed on the Iraqi Stock Exchange, including all companies and banks accepted in the Iraqi Stock Exchange from 2014 to 2021. This research has practical implications, and a multivariate regression model using EViews software has been employed to analyze the research hypotheses. The results of the hypotheses indicate that the tenure of the CEO and low-quality audit firm (such as discretionary accruals) are associated. Additionally, corporate governance in banks moderates the negative relationship between CEO tenure and audit quality, but such a relationship has not been observed for companies. Therefore, regulators should consider other institutional infrastructural relationships of the auditing firm, such as relationships between the auditing firm and client personnel, when evaluating audit firm rotation policies.
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