جستجوی مقالات مرتبط با کلیدواژه « متنوع سازی تجاری » در نشریات گروه « حسابداری »

In diversified companies, there is a great deal of connection between the various business segments of the company, which, due to their close interdependence, will affect the interests of all segments involved. Therefore, achieving the internal balance of a diversified company and maintaining the interests of each party is of particular importance in this study. 1398 was examined. This research is an applied research in terms of purpose classification and in terms of method based classification, it is a descriptive research and among descriptive researches, it is a correlational research. The statistical sample of the research was selected by systematic elimination method of 81 companies. The results of the hypothesis test showed that there is a significant relationship between the commercial and geographical diversification of the company and the return on assets. There is a relationship between the quality of accruals and the business diversification of companies. But there was no relationship between the quality of accruals and the geographical diversification of companies.

Diversification form of corporate strategy for the company that some managers had to use it to improve Efficiency. Diversification increased profitability through greater sales volume through new products and new markets is obtained. The most Diversification risk strategy of four kinds of ansov in the matrix offered strategy and carefully invested in this strategy is very necessary. Entering a market unfamiliar with the proposed products of unknown means lack of experience in skills and new techniques is required. So a big step in the company's uncertainty. In this study, the impact on Efficiency of diversification reviews. Course was a five-year period based on a financial year basis of 1393 to1398 up statistical society and the companies accepted in the Tehran stock exchange. The statistical methods used panel data analysis. The results obtained confirm the tale of long-term and short-term relationship between independent variables and variable productivity and long-term research in the short-term and in the form and pattern of OLS and the VAR confirmed.

Corporate Diversification of the corporate form of business strategy that many managers are used to improve of their performance. Based on agency theory, management has more information compared with other shareholders and may make decisions that are not in line with the interests of shareholders. Managers often in order to mislead shareholders is earning manage about the corporate actual economic performance. One of the important factors that affect earning management, can Corporate Diversification Strategy. Therefore the aim of this research is to investigation the relationship between Corporate Diversification Strategy and Real and Artificial Earning Management. In this research, according Imen Khanchel (2015), to measure Corporate Diversification Strategy is used from two Business and Geographical Diversification index based on Apostu Model (2010). The statistical population included 124 companies over the period 2009 to 2013, but also some of the variables used to measure the financial years 2005 and 2014. The results show that there is not relationship between Business Diversification Strategy and Artificial Earning Management and there is negative and significant relationship between Geographical Diversification Strategy and Artificial Earning Management. Also, there is not relationship between Business Diversification Strategy and Real Earning Management in this research.