Objective: Overinvestment is a type of investment behavior that results from greater access
to free cash flows. Usually, access to external resources is more in companies with strong …

This study aimed to identify the most effective financing model by analyzing the internal and
external factors influencing companies. We compiled data from 159 companies spanning …

Due to the benefits of political connections and the lower necessity of responding to market
pressures to increase information quality by politically connected firms, it is expected that …

One of the key factors for the development and stability of economies is the establishment of
an efficient and robust financing system for companies. Given the rapid changes in the …

Purpose: The present study collected research-related data with the aim of investigating the
effect of parasitic companies on debt financing costs with emphasis on the role of …

Objective In recent years, the volatility of macroeconomic variables and the opacity
surrounding the general direction of government economic policies have fostered an …

Objective: Auditing as an independent profession has the task of accrediting financial
statements and can help build trust for stakeholders. The fees include any charges that are …

AbstractThe purpose of this study is to investigate the Impact of corporate political
connections on Earnings management sensitivity in the capital market. A total of 113 …

هدف: وجود نوسان متغیرهای کلان اقتصادی و شفاف‌نبودن مسیر کلی سیاست‌های اقتصادی دولت، در
سال‌های اخیر، محیط ناامنی را برای فعالیت‌های اقتصادی کشور ایجاد کرده است. بروزعدم قطعیت …‎

باتوجه به مزایای روابط سیاسی برای شرکت‌ها و نیاز کمتر شرکت‌های با ارتباطات سیاسی
گسترده برای پاسخگویی به فشارهای بازار برای افزایش کیفیت اطلاعات انتظار می‌رود چنین …‎