• The Journal of Industrial Distribution & Business
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• v.6 no.2
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• pp.5-11
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• 2015

Purpose - This research investigates the effect of disclosure quality with two main components, reliability and timeliness, on economic value added in Iran. Research design, data, and methodology - The sampling includes 170 Tehran Stock Exchange listed companies from 2008-12. Multiple regression analysis was applied to test the hypotheses and estimates of the coefficients. Firm size and return on assets were the control variables. Results - The results show that timeliness of information has a positive impact on economic value added. We did not find any significant relationship between disclosure quality and reliability of information and economic value added. The regressed model shows that there is no significant association between firm size and economic value added. The results also show that there is a positive association between return on assets and economic value added. Conclusions - Theoretically, timely information is effective in decision-making. This study shows that timeliness of information has positive effect on the creation of economic value added. However, disclosure quality, reliability, and firm size do not effect on economic value added. Companies with greater return on assets produce greater economic value added.

• The Journal of Industrial Distribution & Business
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• v.8 no.1
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• pp.33-39
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• 2017

Purpose - The main purpose of the current study is to examine the impact of accounting information quality and information asymmetry on the underinvestment phenomenon among the listed companies on the Tehran Stock Exchange (TSE). Research design, data, and methodology - The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2010 to 2015. Accounting information quality and information asymmetry is considered as independent variables, and their impact is examined on the dependent variable (underinvestment). Results - The statistical results, based on data collected from 94 listed companies on the TSE during 2010-2015, revealed positive impact of accounting information quality and positive impact of information asymmetry on underinvestment. There was a significant relationship between accrual quality (AQ) and underinvestment, and spread and underinvestment. The results also showed that information asymmetry is the main factor in the creation underinvestment. Conclusions - Findings of this article can assist accounting researchers and theoreticians in comparing Real world facts with hypotheses developed with respect to accounting information quality, information asymmetry and underinvestment. However, the results of fuzzy regression analysis indicate significant relationships between the independent variable except underinvestment.

• The Journal of Economics, Marketing and Management
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• v.3 no.2
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• pp.9-20
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• 2015

Could blood type provide a key to wellness and even affect our personality? The theory that blood type is linked to personality (and other mental and physical qualities) is popular mainly in Japan, though it has carried over to Taiwan and South Korea. The present study is the result of a scientific research in which the relationship between two important variables, namely blood group a nd group participation, are determined in the research framework. Based on some collected data from manufacturing firms which are accepted firms in Tehran Stock Exchange, and through cluster sampling a sample was selected. 380 questionnaires were distributed to the personnel of production line, of the firms then the reliability and validity of the questionnaires through independence test and average ratio comparison of the two population were examined, and through Pearson's chi-square formula, the relationship between blood group (independent variable) and group participation (dependent variable) were tested, then through Schuprow coefficient, the prioritization of blood groups over group participation was identified and the following results were obtained: people group participation is affected by their personality features which is derived from their temperament, mood, and characteristics. The study also showed that people blood groups has an effect on their group cooperation, and among blood groups, blood group A has the greatest tendency to group participation and then blood group O, AB, B are prioritized respectively.