The current impressive increase in the number of the restatements, encourage many researchers to find the causes of restatements including earnings management. Moreover, restatements increase the uncertainties of investors about earnings and decrease its information content. Therefore, the purpose of this research is to investigate the relationship between earnings management and earnings restatements. In addition, this paper examines the information content of earnings and cash flow following restatements period. For this purpose, we use one logistic regression and three multiple regressions with OLS method over the period 2001-2011. The results indicate that there was no significant relationship between discretionary accruals and earnings restatement, but magnitude of the discretionary accruals as the proxy of earnings management was significant and positively associated with the earnings restatement. Moreover, the earnings had more information content than cash flow before and after the earnings restatement. The overall result suggests that the one reason for earnings restatement is to make earnings management in an emerging market.
The aim of this study is to investigate the relationship between critical success factors of knowledge management and organizational learning and knowledge management strategies to improve learning in organizations. The proposed study investigates the effects of seven factors including information technology, human resources management, senior management support, knowledge-based strategies and policies, allocated rewards for employees, sharing and knowledge dividing and organizational culture on organizational learning. The proposed model of this paper has implemented regression technique and realized that strategy and human resource management played essential role on organizational learning. In addition, we have repeated the results using structural equation modeling and the results were similar with what we have found earlier using regression technique. In other words, in addition to two factors, human resource management as well as strategy, the study detected that information technology could also influence organizational learning.
Increasing trade, the globalization of products and services, as well as the internationalization of specific firms have steadily accentuated the importance of export performance. This study examines the relationship between market orientation culture with three components including customer orientation, competitor orientation, interfunctional-coordination on increasing export capabilities through firm age and size. Using the data gathered from 111 selected firms over the period 2006-2010, the study has applied correlation ratios as well as structural equation modeling to examine various hypotheses. The survey has concluded that being market oriented increases market capabilities through increasing firm size and age.
The present study is an attempt to investigate the comparative effects of lexical translation and lexical inferencing techniques on Female intermediate EFL learners’ vocabulary retention. For this purpose, 90 female learners attending the Jahad Daneshgahi Center in Qom took a piloted sample KET test, 60 of whom were selected as homogenous learners. They were randomly divided into two experimental groups-one learning new vocabulary items through lexical translation technique and the other with the lexical inferencing technique. They were given a pre-test on vocabulary to ensure that the participants had no prior knowledge of the target words. Then all participants in both groups were taught using the same material and received the same amount of instruction. The only difference was for teaching of new lexical items. One experimental group was taught mainly through the lexical translation technique while the other experimental group learned by the lexical inferencing technique. After conducting the treatment, a post-test was administered to both groups in order to measure the students & apos; ability in the retention of the lexical items taught through lexical translation and lexical inferencing techniques after a two-week interval. The analysis of the test scores using independent sample t-test revealed that the lexical inferencing group significantly outperformed the lexical translation group on the retention of the lexical items suggesting its benefits for teaching new words. Findings provide insights to teachers as well as students on how to best approach learning new lexical items.
This paper performs an investigation on measuring the effect of different factors on customer relationship management (CRM) for different branches of an Iranian banks located in various regions of city of Tehran, Iran. The proposed study selects a sample of 275 managers and using structural equation modeling examines the effects of five variables including CRM knowledge, employment’s information technology skills, specialty, strategic use, CRM performance on the performance of CRM. Cronbach alpha has been calculated for the questionnaire as 0.881, which is well above the minimum acceptable level. The survey has concluded that there were meaningful relationships between all four mentioned variables and performance of CRM. In other words, knowledge and information technology influence on improving employments’ skills, which increase strategic use of CRM components and this would improve CRM performance.
This paper discusses the relationships between Critical Success Factors (CSF) of knowledge Management (KM) with Competitive Advantage (CA) in automotive industry (Saipa corporate in IRAN). In this research, four categories were used including Human-Oriented factors, Organization, Technology and Management process and their relevant component as independent variables. The research method is based on a descriptive-survey research. The questionnaire includes all CEO and board of director of all firms who worked for Saipa Co, covering 88 companies with 160 managers. To test the hypotheses, SPSS and LISREL software packages were used. For data analysis, descriptive statistics and inferential statistical tests (structural equation modeling, Pearson correlation coefficient) were used. Results taken from structural equation modeling (SEM) proposed measurement model fit and construct validity. Pearson correlation shows there was meaningful relationship between four categories of CSF of KM and CA when the level of significance was 0.001.
Information content of earnings and its components and other issues except the earnings such as the operating cash flow (OCF) have been tested widely in the accounting and finance literature. Since they have had an essential role in most cases including financial reporting, contracts and evaluation models, specifying the items and financial variables that have had a significant relationship with these two variables are expected to be of utmost importance. One example of these variables and indicators is the value added. Although this variable has an economic concept, reporting of value added to the beneficiaries of business entity as the value-added statement has been observed in the field of accounting theories for many years. The main objective of this study was to investigate the effect of net value added (NVA) as the basic result of value-added statement in predicting the accounting earnings and operating cash flow. For this purpose, the relationship of changes in net value added with the changes in accounting earnings and operating cash flow of listed companies in Tehran Stock Exchange from 2007 to 2011 was tested. Firstly the Single variable cross-sectional regression was analyzed and then the panel data analysis with the PLS technique was used to do a pooled analysis. The results of testing research hypothesis imply the significant relationship between changes in net value added and accounting earnings in the listed companies as cross-sectional and pooled forms. The results showed no significant relationship between changes in net value added and operating cash flow in the listed companies neither in cross-sectional nor pooled form.
This paper presents an empirical investigation on psychological characteristics of entrepreneurs in one of Iranian universities located in city of Zanjan, Iran. The proposed study of this paper uses a standard questionnaire in Likert scale and concentrates on three components of locus of control, risk taking and tolerance of ambiguity. The study chooses a sample of 350 out of 11,000 students who were enrolled in various areas and detected that students maintained higher level of risk taking (t-student = 10.999, P-value = 0.000), higher level of locus of control (t-student = 29.708, P-value = 0.000) and lower level of tolerance of ambiguity (t-student = -13.584, P-value = 0.000).
During the past few years, there have been increasing interests on doing banking transactions using online services through internet. In this paper, we present an empirical investigation to study the role of personal and social characteristics on acceptance of e-banking adoption. The proposed study designs two questionnaires and distributes them among 384 randomly selected people who use online banking in province of Alborz, Iran. The proposed study examines the effects of five factors including Neuroticism, Extraversion, Openness to experience, Conscientiousness and Agreeableness on e-banking adoption. Using regression techniques, the study has confirmed that Neuroticism and Agreeableness have negative and meaningful impact on e-banking adoption while Conscientiousness has positive and meaningful relationship with e-banking adoption.
The paper examines young consumers’ responses towards nutritional labeling, it’s information content and the importance of the functional characteristics of these labels as perceived by young consumers in making informed purchase decisions through personal interviews of 220 respondents using a structured questionnaire. Factor analysis was performed to identify the underlying dimensions among a set of nutritional labeling parameters using principal component analysis. Based on factor analysis, ten factors emerged. Regression analysis and t test indicated that, out the ten factors, only three factors namely ‘Nutritional Belief’, ‘Storage instruction & Information overload’, and ‘Exercise & Nutrition’ were significant. These factors were mainly inclined outside the purview of nutritional labeling purchase influence .It was thus concluded that nutritional labeling had less influence in purchase decisions as far as young consumers were considered. Findings of the study give practical insights on food labeling issues for the food processors and policy makers.