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1 |
Predicting stock returns from the pricing and mispricing of accounting fundamentals
پیش بینی بازده سهام از قیمت گذاری و سوء تفاهم از مبانی حسابداری-2021 This paper examines Nichols et al.’s (2017) fundamentals-based valuation model that links share prices
to accounting fundamentals in European equity markets. The model explains, on average, 69 % of the
cross-sectional share price variation among European firms. Deviations of share prices from the model’s
fundamental value estimates hold unique information about subsequent stock returns that goes beyond
established determinants of the cross-section. Firms identified as undervalued outperform firms perceived as overvalued by more than 0.54 % per month after controlling for firm size, book-to-market,
operating profitability, investment, and momentum. Hence, the market seems to incorporate fundamental information only gradually.
keywords: پیش بینی قابل پیش بینی | تجزیه و تحلیل بنیادی | بدبختی | بازده سهام | بازارهای اروپایی | Return predictability | Fundamental analysis | Mispricing | Stock returns | European markets |
مقاله انگلیسی |
2 |
The relationship between the computerized accounting information system and the performance of contracting companies
رابطه بین سیستم اطلاعات حسابداری کامپیوتری و عملکرد شرکت های متعاهد-2021 Computerize Accounting Information system (CAIS) has become very interesting topic recently. This is
due to the increase of scandal in the performance of constructions companies’ performance that include
Iraqi construction Companies and companies around the world. Despite the widespread of Computerized
Accounting Information System, the academic studies are still few. This paper presents the results of a
study conducted to examine the extent of computerized accounting information system effect among
constructions companies’ performance in Iraq to determine its influencing factors. reviews literature
on construction companies’ performance, presents the range of computerize accounting information system elements that effects construction industry and their roles in building a modern construction company. The need for and the viability of implementing factors of computerize information system and
organization culture, firm size-enabled in construction companies’ performance is argued with highlights
of the prospects and challenges of the implementation process. This research also introduces the methods
used to collect data to see how computerized accounting information system, corporate culture and company size have affected the success of constriction businesses. Technique of analysis used to review the
articles. Findings showed that the (CAIS) effective levels among construction company varied. The findings suggest significant and insignificant effective factors. potential benefits and issues of (CAIS), organization culture and firm size in constrictions companies’ performance are presented to give an
understanding for the need for a unified framework for CAIS implementation and performance in the constriction’s companies. The outcome of this review is a proposed framework for (CAIS) and performance
for building System that can be used as the basis for future studies in developing construction companies’
performance.
keywords: کاربرد | اندازه شرکت | ساخت و ساز فرهنگ سازمان سوم | عملکرد شرکت ها | CAIS | Firm Size | Third organization culture construction | companies performance |
مقاله انگلیسی |
3 |
Reputational economies of scale
اقتصاد مقیاس معتبر-2020 For many years, most scholars have assumed that the strength of reputational incentives is positively
correlated with firm size. Firms that sell more products or services were thought more likely to be trustworthy than those that sell less because larger firms have more to lose if consumers decide they have
behaved badly. That assumption has been called into question by recent work that shows that, under the
standard infinitely repeated game model of reputation, reputational economies of scale will occur only
under special conditions, such as monopoly, because larger firms not only have more to lose from behaving badly, but also more to gain. This article shows that reputational economies of scale exist even when
there is competition and without other special conditions, if the probability that low quality is detected
is positively correlated with the quantity of the good or service sold. It also shows that reputational
economies of scale exist, under some circumstances, in a finite-horizon model of reputation. Reputational economies of scale help explain why law and accounting firms can act as gatekeepers, why mass
market products are more likely to be safe, why firms are less likely to exploit one-sided contracts than
consumers, and why manufacturers market new products under the umbrella of established trademarks. Keywords: Reputation | Repeat play | Trademark | Certification | Umbrella branding |
مقاله انگلیسی |
4 |
Law, Endowment and Inequality in Access to Finance
قانون ، موقوفات و نابرابری در دسترسی به امور مالی-2020 Theoretical work suggests an ambiguous relationship between the strength of institutions and the
distribution of access to finance. Using a sample of listed firms from 70 countries, this study
constructs country-level measures of inequality in access to external finance, and explores its
relation to institutions. We show that inequality of access is positively related to financial development
as well as inequality in the distribution of firm size, firm revenue, and residents’
incomes. Countries with stronger investor protection for equity and debt have higher inequality
in equity and debt financing respectively, presumably as a result of higher efficiency in fund
allocation. Finally, we find that the historical determinants of institutions, including the civil law
tradition and the disease environment encountered by colonizers, are negatively related to inequality
in access to external finance.. Keywords: Capital concentration | Endowment | External financing | Financial development | Investor Protection | Inequality | law |
مقاله انگلیسی |
5 |
The importance of human-related factors on service innovation and performance
اهمیت عوامل مرتبط با انسان در نوآوری و عملکرد خدمات-2020 Firm size, collaboration, foreign ownership and the level of formal training for employees are just some of the
key inputs considered to be important in the amount of Service innovation in Tourism firms. However work has
called for a greater empirical understanding on service innovation in Tourism and deeper consideration of
employment focused practices as front line employees are crucial to innovation. The relationship customers have
with service providers is a key determinate of satisfaction and as such the aim of this research is to unpick further
the human-related factors associated with this area of study. Data for this research paper were gathered from 201
tourism service firms located throughout Japan. Whilst the results indicate that committed front-line employees
and leadership are found to be the primary antecedents of service innovation, knowledge management and
instilling creativity through the firm are also key. Our results suggestion that organizations can leverage the
benefits associated with human-related factors to enhance service innovation behaviours and increase business
performance. Keywords: Employee commitment | Human-related factors | Service innovation | Tourism service firms |
مقاله انگلیسی |
6 |
Banking relationships, firm-size heterogeneity and access to credit: Evidence from European firms
روابط بانکی ، ناهمگونی به اندازه شرکت و دسترسی به اعتبار: شواهدی از شرکتهای اروپایی-2019 Using detailed data on European manufacturing firms, this paper investigates the role of firmbank
relationships and lending technologies in firms’ access to credit during the 2007–2009
financial crisis. Empirical results show that firms’ credit availability improves when banking
relationships are tighter and when banks adopt a relationship lending approach. The association
between banking relationship characteristics and credit access is characterized by significant
heterogeneity across firm size groups. Specifically, we find that relationship lending technologies,
the recourse to multiple banking and a consolidated relationship with the main bank are
particularly beneficial for the access to credit of informationally opaque small businesses. Keywords: Credit rationing | Firm-bank relationships | Lending technologies | Firm size | Sample selection |
مقاله انگلیسی |
7 |
Firm size effects in trade credit supply and demand
تاثیرات اندازه شرکت در تامین اعتبار تجارت و تقاضا-2018 By investigating trade credit usage among SMEs and large companies following the macroeconomic shock of the financial crisis of 2007/08, we identify a firm size effect, which is genuine in the sense that it cannot be entirely explained by financial constraints, external finance dependence or creditworthiness. We find that (i) SMEs, in contrast to large firms, do not display evidence for the inter-firm liquidity redistribution hypothesis. Especially large vulnerable firms did cut down trade credit provision to the detriment of small vulnerable firms. (ii) We document a general substitution effect between bank and trade credit and show that it has strengthened during the crisis among large firms, but not among SMEs. (iii) We provide evidence that the shift in trade credit financing had adverse real effects on investment behaviour of SMEs.
keywords: D22 |G01 |G20 |G32 |Trade credit |Financial crisis |SMEs |Redistribution |Substitution |
مقاله انگلیسی |
8 |
Measuring firm size in empirical corporate finance
سنجش اندازه شرکت در حسابداری شرکتی تجربی-2018 In empirical corporate finance, firm size is commonly used as an important, fundamental firm characteristic. However, no research comprehensively assesses the sensitivity of empirical results in corporate finance to different measures of firm size. This paper fills this hole by providing empirical evidence for a “measurement effect” in the “size effect”. In particular, we examine the influences of employing different proxies (total assets, total sales, and market capitalization) of firm size in 20 prominent areas in empirical corporate finance research. We highlight several empirical implications. First, in most areas of corporate finance the coefficients of firm size measures are robust in sign and statistical significance. Second, the coefficients on regressors other than firm size often change sign and significance when different size measures are used. Unfortunately, this suggests that some previous studies are not robust to different firm size proxies. Third, the goodness of fit measured by R-squared also varies with different size measures, suggesting that some measures are more relevant than others in different situations. Fourth, different proxies capture different aspects of “firm size”, and thus have different implications. Therefore, the choice of size measures needs both theoretical and empirical justification. Finally, our empirical assessment provides guidance to empirical corporate finance researchers who must use firm size measures in their work.
keywords: Firm size measures| Total assets| Total sales| Market capitalization| Empirical corporate finance |
مقاله انگلیسی |
9 |
Determinants of innovation in tourism evidence from Australia
عوامل تعیین کننده نوآوری در گردشگری شواهدی از استرالیا-2018 This study explores innovation processes in tourism within the context of Australian tourism enterprises. A coherent conceptual framework, drawing on the existing literature, is developed to analyse the innovation process. Using a longitudinal database and logistic regression model, the relationship between innovation inputs or determinants and two of the widely adopted innovation outputs in tourism—service and marketing innovation—are examined. Of the innovation inputs, the most important one is collaboration, followed by human capital, information technology, and funding. Among institutional factors, foreign ownership is a key driver, followed by market competition, firm size, and environment. The results provide new insights into the role and effects of the various inputs and related institutional factors that drive innovation efforts by tourism enterprises. Findings of this study should inform policy discussions and the development of strategies to enhance innovation capacity among tourism businesses.
keywords: Tourism |Determinants of innovation |Innovation process |Service innovation |Marketing innovation |Logistic regression |Australia |
مقاله انگلیسی |
10 |
The relationship between green supply chain management and performance: A meta-analysis of empirical evidences in Asian emerging economies
رابطه بین مدیریت زنجیره تامین سبز و عملکرد: یک متاآنالیز شواهد تجربی در اقتصادهای نوظهور آسیایی-2017 The purpose of this study is to understand the relationship between green supply chain management (GSCM)
practices and firm performance in the manufacturing sector in Asian emerging economies (AEE) based on
empirical evidence. Through a systematic literature review, we identified 50 articles that surveyed 11,127
manufacturing companies in the AEE and were published between 1996 and 2015. Subsequently, a conceptual
framework was developed and analyzed through a meta-analysis of 130 effects from 25,680 effect sizes. The
findings revealed that the GSCM practices lead to better performance in four aspects: economic, environmental,
operational, and social performance. Moreover, the results indicate that industry type, firm size, ISO
certification, and export orientation moderate several of the GSCM practice-performance relationships.
Moreover, the findings of this research help managers and policy makers to have more confidence in the
adoption of GSCM practices to improve firm performance. Such results also help researchers to better channel
their efforts in studying the GSCM practices in AEE. In addition, as meta-analysis has not been widely used in
the supply chain management literature, our study is an important step in maturing the academic field by
adopting this technique for confirming GSCM practice-performance relationships in the manufacturing sector of
AEE.
Keywords: Green supply chain management | Asian emerging economies |Manufacturing sector |Performance |
مقاله انگلیسی |