The Experts below are selected from a list of 58071 Experts worldwide ranked by ideXlab platform
Hajian Najmeh - One of the best experts on this subject based on the ideXlab platform.
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Firm-Specific Characteristics And The Disclosure Level: Evidence From The Tehran Stock Exchange
'Clute Institute', 2020Co-Authors: Saeedi Ali, Daghani Reza, Hajian NajmehAbstract:This paper studies the relationship between the disclosure level and firm-specific characteristics of firms listed on the Tehran Stock Exchange (TSE). Our study contributes to the firm financial disclosure literature by documenting the empirical evidence on the relationship between CEO tenure and firm disclosure. We use firms’ disclosure scores released by the Iranian Securities and Exchange Organization (SEO) that measure the disclosure level of listed companies. The research data consists of 2,719 firm-year observations from 404 Iranian listed firms on the TSE for 2003-2014. Using regression analyses, we find that longer CEO tenure improves the level of disclosure. Also, we document that firm profitability, liquidity, and asset-in-place have a positive effect on the disclosure level. Moreover, we report that leverage, age, and market share have an inverse effect on the disclosure level
Saeedi Ali - One of the best experts on this subject based on the ideXlab platform.
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Firm-Specific Characteristics And The Disclosure Level: Evidence From The Tehran Stock Exchange
'Clute Institute', 2020Co-Authors: Saeedi Ali, Daghani Reza, Hajian NajmehAbstract:This paper studies the relationship between the disclosure level and firm-specific characteristics of firms listed on the Tehran Stock Exchange (TSE). Our study contributes to the firm financial disclosure literature by documenting the empirical evidence on the relationship between CEO tenure and firm disclosure. We use firms’ disclosure scores released by the Iranian Securities and Exchange Organization (SEO) that measure the disclosure level of listed companies. The research data consists of 2,719 firm-year observations from 404 Iranian listed firms on the TSE for 2003-2014. Using regression analyses, we find that longer CEO tenure improves the level of disclosure. Also, we document that firm profitability, liquidity, and asset-in-place have a positive effect on the disclosure level. Moreover, we report that leverage, age, and market share have an inverse effect on the disclosure level
Daghani Reza - One of the best experts on this subject based on the ideXlab platform.
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Firm-Specific Characteristics And The Disclosure Level: Evidence From The Tehran Stock Exchange
'Clute Institute', 2020Co-Authors: Saeedi Ali, Daghani Reza, Hajian NajmehAbstract:This paper studies the relationship between the disclosure level and firm-specific characteristics of firms listed on the Tehran Stock Exchange (TSE). Our study contributes to the firm financial disclosure literature by documenting the empirical evidence on the relationship between CEO tenure and firm disclosure. We use firms’ disclosure scores released by the Iranian Securities and Exchange Organization (SEO) that measure the disclosure level of listed companies. The research data consists of 2,719 firm-year observations from 404 Iranian listed firms on the TSE for 2003-2014. Using regression analyses, we find that longer CEO tenure improves the level of disclosure. Also, we document that firm profitability, liquidity, and asset-in-place have a positive effect on the disclosure level. Moreover, we report that leverage, age, and market share have an inverse effect on the disclosure level
ن نعمت الهی - One of the best experts on this subject based on the ideXlab platform.
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Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution
Alzahra University, 2018Co-Authors: Roya Darabi, ن نعمت الهیAbstract:One of the main missions of financial reporting is a proper disclosure of information in order to meet the needs of financial statement users. This study is aimed to investigate whether the company's disclosure quality can be discovered by Machine learning-based models. In this study, disclosure level rating of listed firms is predicted by Securities and Exchange Organization using the ant colony algorithm and differential evolution model. The sample consists of 171 firms listed in Tehran Stock Exchange during the period from 2010 to 2014. This study uses MATLAB software to predict a firm's disclosure quality. The algorithms fitting results show that the two algorithms have ability to predict earnings management with high accuracy of 95%. In fact, the results indicate that the ant colony algorithm has more ability (error 3.316 percent) of predicting earnings management than the differential evolution algorithm (4. 139 percent error)
Hamid Oladghaffari - One of the best experts on this subject based on the ideXlab platform.
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studing of auditing operation relation on voluntary disclosure components and manager satisfaction in accepted companies on stock Exchange
MULTITEMAS, 2015Co-Authors: Elmira Najaftoumraei, Hamid OladghaffariAbstract:Nowadays, according to intense competition on world economy, delivery of products and services with quality is undeniable for preserdation and absorption of customer. It is obvious, all of customer don’t have equal role in company's success. Therefore, exact recognition of case tomer and give importance to their needs is important. Information’s voluntary disclosure is standand approacn for companies that they disclose company's informations in complusory disclosure list and convey them to public. This kind of disclosure is not useful for both of investor and companies. therefore , present project is studing auditing operation revelation on voluntay disclosure components and manager's satisfaction in accepted companies and stock Exchange in Tehran .accepted companies research is in Tehran stock Exchange wich number of companies became 119 company ofter performance of sample selection process . In this research, companies needed datas is extraction of Tehran stock Exchange Organization notices and RAHAVARD software. Analysis of data’s is done by 7 copy software and 12 copy estates. Research result shows that there is positive and meaningful relation among company size and ratio of fixed assets and salary output of Equity according to rate data’s, voluntary disclosure. And there is negative and meaning ful relation between liquidity and kind of audited with voluntary disclosure. There is no meaning ful relation among other independent variables and data’s voluntary disclosure
