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301
Analyzing the Influence of Company's Business Strategy and Its Components as a Factor of Information Risk on Excess Stock Returns
Published 2024-12-01“…This study investigates the impact of a company's business strategy and its underlying components as information risk factors on the excess return of firms listed on the Tehran Stock Exchange (TSE). To address this objective, two hypotheses were formulated. …”
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302
A Stock Dividend Model Applying the Value Creation Approach in Iran’s Capital Market: The Generalized Method of Moments
Published 2024-06-01“…Therefore, this study explores the internal and external determinants of stock dividends among corporations listed on the Tehran Stock Exchange from 2009 to 2021. Additionally, this research aims to design a suitable model of stock dividends for Iran’s capital market by considering the value creation approach. …”
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303
Analyzing the Effect of Dividends on Default Probability According to Signaling and Agency Theories
Published 2024-03-01“…The statistical population comprises companies listed on the Tehran Stock Exchange and the Iran Farabourse, with the exclusion of financial companies, those with more than six months of consecutive trading suspension, and those that have experienced trading suspension for more than twenty percent of their market lifespan. …”
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304
The Mediating Role of Cash Flow Statement Indicators in the Relationship between Stock Mispricing and Corporate Cash Holding
Published 2024-09-01“…This study investigated how Tehran Stock Exchange (TSE) firms made cash holdings decisions when their stocks were mispriced in the market. …”
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305
Presenting a Prediction Model for CEO Compensation Sensitivity using Meta-heuristic Algorithms (Genetics and Particle Swarm)
Published 2024-09-01“…Methods The statistical population of this research comprises all companies listed on the Tehran Stock Exchange from 1390 to 1400. To select the sample, a systematic elimination method was employed, resulting in a sample of 110 companies. …”
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306
ESG performance and dividend stability of the world’s largest enterprises
Published 2023-01-01“…All required financial and sustainability data were retrieved from the London Stock Exchange Group (LSEG) Eikon database. FINDINGS: The results of the estimation revealed that: (1) the effect of integrated ESG activities on payout stability is statistically significant and negative only in model specifications without the ESG controversies; (2) the effect of the environmental dimension is statistically significant and negative only when other particular ESG pillars are not considered; (3) the effect of the social dimension is statistically significant and negative, only when the governance dimension and the ESG controversies are not considered together in the same model specification; (4) the effect of the governance dimension is statistically significant and positive only if other particular pillars are considered together in one model specification, both with and without the ESG controversies; (5) the effect of the ESG controversies is statistically significant and positive in each model specification. …”
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307
Designing a financial literacy development model for Farhangian University students
Published 2024-05-01“…This important issue in Iran and especially in the capital market has been pursued by various institutions, including the stock Exchange Organization, Tehran Stock Exchange, Exchange Information and Services Company and other public and private institutions; but measures should be taken in such a way that the individual's reaction to factors such as inflation, exchange rate, risk and financial planning is reasonable and correct. …”
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308
Presenting the model of portfolio management in investment funds based on behavioral financial variables
Published 2025-03-01“…Keshavarz et al, (2021) in a research on investment strategies based on technical indicators: evidence of behavioral reactions of investors in the Tehran Stock Exchange. The results showed that according to the coefficient of variation and the correlation test, the results indicate that the indicators of moving average, exponential moving average, and relative power, compared to other indicators, are more indicative of the behavioral reactions of investors. …”
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309
Impact of COVID-19 on Corporate Cash Holdings and Speed of Adjustment
Published 2024-12-01“…However, evidence from the context of firms listed on the Tehran Stock Exchange (TSE) has been lacking. The current research helped to fill this gap by investigating the impacts of the COVID-19 crisis on the cash holdings and adjustment speeds of Iranian firms. …”
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310
Editorial
Published 2024-12-01“…Arleta Szadziewska, Anna Szychta, and Halina Waniak-Michalak examine how companies listed on the Warsaw Stock Exchange (WSE) communicate their commitment to the SDGs, using indicators proposed by the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (UNCTAD-ISAR). …”
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311
Effect of Information Genotype on Investors' Inertia
Published 2024-12-01“…The sample included data from 5 industries and 58 companies listed on the Tehran Stock Exchange (TSE) from 2010 to 2014. Linear regression analysis based on panel data methods was conducted using EViews and Excel software to test the hypotheses. …”
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312
Possible scenarios of sustainable supply chain in dairy industry with future research approach
Published 2024-09-01“…The criteria of the sustainable supply chain of rice are: the environmental mechanisms of the sustainable supply chain; casual economic conditions of sustainable supply chain.Samiei et al, (2023) investigated the identification of benefits and financial costs of sustainable supply chain under conditions of uncertainty in manufacturing companies admitted to the Tehran Stock Exchange. The results showed that 30 articles, 210 codes, and 24 concepts were extracted from the selected articles, which include the capability of the order process management process, the capability of the customer relationship management process, the capability of the demand management process, the capacity and capability of the resource management process, the time to market , buyer credit, electronic platforms, coordination and cooperation in the supply chain to improve service performance, synchronization of financial decisions, sharing of innovative information related to finance, supplier relationship management process capability, service performance management process capability, interdepartmental interaction of supply chain companies, inventory financing, product innovation, reverse factoring, cash flow incentive alignment, supply chain working capital, bank credit for supply chain financing, Supplier integration, recycling management, supply chain disruption risk, supply chain transportation management, changes in estimates and their basis as sustainable supply chain resources, and costs in conditions of uncertainty.Research methodologyThe research method is qualitative and applicable, and a descriptive-survey in terms of data collection. …”
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313
The value-added model of the supply chain of petrochemical industries with a sustainable development approach
Published 2024-12-01“…Samiei et al, (2023) investigated the identification of financial benefits and costs of sustainable supply chain under conditions of uncertainty in manufacturing companies admitted to the Tehran Stock Exchange. The results showed that the number of 30 articles, 210 codes and 24 concepts were extracted from the selected articles, which include the capability of the order process management process, the capability of the customer relationship management process, the capability of the demand management process, the capacity and capability of the resource management process, time to market, buyer credit, electronic platforms, coordination and cooperation in the supply chain to improve service performance, synchronization of financial decisions, sharing of innovative information related to finance, supplier relationship management process capability, service performance management process capability, interdepartmental interaction of supply chain companies, inventory financing, product innovation, reverse factoring, cash flow incentive alignment, supply chain working capital, bank credit for supply chain financing, supplier integration, recycling management, supply chain disruption risk, supply chain transportation management, changes in estimates and their basis as sources and costs of the sustainable supply chain under conditions of uncertainty. …”
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314
Editorial – Revista Ambiente Contábil – Volume 17 – Número 1 – Ano 2025 (Jan./Jun. 2025)
Published 2025-01-01“…Article 5 (Section 1) – (ID 38661) - The EBITDA disclosed by companies listed on Brazil stock exchange (B3): locations, types, and occurrence count of Shaiane Pisa Kistner and Orion Augusto Platt Neto. …”
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315
EVIDENCE OF TIME-VARYING HERDING BEHAVIOR FROM THE VIETNAMESE STOCK MARKET
Published 2017-03-01“…We find that herding behavior is present in both Ho Chi Minh and Hanoi Stock Exchanges. Importantly, the results show an asymmetry in level of herding behavior in which the herding effect appears to be stronger during falling markets than during rising markets. …”
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316
Economic Policy Uncertainty and Stock Returns of Africa: A Wavelet Coherence Analysis
Published 2020-01-01“…It is recommended that foreign investors could hedge agaist policy uncertainties by investing in stock listed in African Stock exchanges while appropriate country-level policies are deployed to manage long-term effect of EPU.…”
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317
THREATS TO INDUSTRIAL POLICY, TRADE AND KNOWLEDGE SHARING IN A GLOBAL EMERGENCY
Published 2020-06-01“…The coronavirus epidemic 2019-nCoV in China has already led to a slowdown in the country’s economic growth and the fall of the yuan exchange rate on the stock exchanges. The Russian government has banned visa-free tourist trips between Russia and China and the issuance of work visas to Russia for Chinese citizens; Australia, New Zealand, Japan, Pakistan, and Italy have imposed similar bans. …”
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318
Analysis of the influence internal and external factors on the performance of IDXV30
Published 2023-09-01“…While the contributing factors are the IDXV30 itself while macroeconomics and global stock exchanges do not contribute.…”
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319
Impact of low-carbon economic policies on the corporate environmental responsibility model in China.
Published 2025-01-01“…Building upon previous research, this study utilizes data from the Shanghai and Shenzhen stock exchanges (2010-2020) and employs a Difference-in-Differences (DID) model to assess the effects of low-carbon economic policies introduced in 2016 on CER. …”
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320
The Internet-Based Business Model and Corporate Risk-Taking: An Empirical Study from the Information Empowerment Perspective
Published 2022-01-01“…Having companies trading on Chinese stock exchanges between 2010 and 2019 sampled, this paper explored how an Internet-based business model would affect corporate risk-taking from the perspective of information empowerment. …”
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