ORIGINAL_ARTICLE
The Study of Effect of Entrepreneurship Aspects on SMEs Performance
In this research, we meant to study the effects of entrepreneurship aspects on performance. Entrepreneurship aspects such as risk-taking, being active, progressive and innovative, and their effects one performance of small enterprises are studied. Risk-taking activities of entrepreneurs are consisted of tendency to use indicator factors for utilizing the opportunities and/or using strategies do not have certain consequences in business. The activities of entrepreneurs are related to their tendency for overcoming their rivals by means of two factors: progression and bold actions. Research methodology is Structural Equation Modeling (SEM), the statistical population includes all small and medium enterprises (SMEs) in Arak, industrial city and by means of random sampling method, and 100 people were chosen as the sample. Questionnaire was used as data collection tool. From the amount and type of effects of independent variables on dependent variable i.e. enterprises’ performance, utilizing the information was the most effective variable on the enterprises’ performance. Then, entrepreneurship aspects and information acquisition were respectively other variables that have more influence on dependent variable i.e. enterprises’ performance.
https://www.ijashss.com/article_83726_47306f2de8048367a35f0b322e877e46.pdf
2015-10-01
249
259
Entrepreneurship
Entrepreneurship Aspects
Being Active and Progressive
Innovation
performance
SMEs
Mohammad Reza
Mohammadi
mohammadi_tif@yahoo.com
1
Department of Accounting and Economics, Islamic Azad University, Roodehen Branch, Tehran, Iran
AUTHOR
Ahmad Pour Dariani, M. (2000). Entrepreneurship, “definitions, theories and patterns”, Pardis C. Pub., p.75.
1
Stoner, J. A. F., Freeman, R.E., Gilbert, D. R., Management, (Parsaeian, A., Arabi, M.) Pajhohesh-haye Farhangi Office Pub., 2000.
2
Arabi. M. (2000). ((Explanation of factors related to success of entrepreneurs and providing an appropriate pattern from reasons of their achievement in market of Iran)), collection of articles from 1st Entrepreneurship Congress in Hygiene and Treatment, Simay-e-Farhang Pub., Terhran.
3
Burker, J. A., the Art of Future Exploration, (Khadembashi, N.), ISIRAN Ins., (2001).
4
Pirnia, A., Planning Management of Strategic Systems, ISIRAN Ins., (2003).
5
Pugh, Hickson and Hinings, Writers on Organizations, (Mirkamali, M., Kabiri, Gh.), Yastaron Pub., (2001).
6
Davis, K., Newstorm, J., Human Behavior at Work, 1st Ed., Tehran, Markaz-e-Amouzesh-e-Modiriyat-e-Doulati Pub.
7
Robbins, S., Golden Key for Management of Human Resources, (Khaleghani, Gh.), Sazman-e-Farhangi, Fara, (2003).
8
Rezazadehm H., Mollazadeh, E., Eyvazlou, R., Organizational Entrepreneurship, collaborative management and the system of suggestions, Challenge, 3rd year, No. 6, (2003-2004).
9
Robbins, S., Management of Organizational Behavior, (Parsaeian, A., Arabi, M.), Vol. 3, 2nd Ed., Tehran: Institute For Trade Studies and Reseraches, (1998).
10
Rezazadeh, H., the Study of Relationship between Organizational Structure and Entrepreneurship, (case study for: Social Security Organization of Tehran), M.Sc. Thesis, Tehran University, (2003).
11
Sekaran, U., Research Methods in Management, (Masaebi, M., Shirazi, M.), Markaz-e-Amouzesh-e-Modiriyat-e-Doulati Pub., (2001).
12
Shabani, H., Methods and Techniques for Teaching, Samt Pub., (1988).
13
Alavi, A., Psychology of management and organization, Markaz-e-Amouzesh-e-Modiriyat-e-Doulati Pub., (1998).
14
Abbas Zadegan, M., Fundamental basics in Organizing and Leadership, Sahami-e-Enteshar Co., (1997).
15
Abbas Zadegan, M., Quality and entrepreneurship, Mnagement, No. 89-90, (2004).
16
Kordnaiech, A., the Study of entrepreneurship in service section as a solution for employment of higher education graduates, Karafarinan magazine, 1st year, No. 2, Entrepreneurship committee of Tarbiat Moddares University Pub., Tehran, (2004).
17
Madox, R., Team Making, (Eskandari, R.) ISIRAN Ins., (2003).
18
Harvey, D. F., Brown, D. R., Experimental approach to Organizational Development, (Mohammad Zadeh, A., Markaz-e-Amouzesh-e-Modiriyat-e-Doulati Pub., (1998).
19
Harsi, P., Blanchard, K., Organizational Behavior, (Alagheh Mand, A.), Amir Kabir Pub., (2000).
20
Haggai, J. E., Seven secrets of effective relationships in business, 9 Nasiri Gheydari, H., Morad Khani, H. R.), Rasa Cultural Services Ins., 2003.
21
Histrich, R. d., Peters, M. P., Entrepreneurship, (Feiz Bakhsh, A. R., Taghi Yari, H. R.), Sharif University of Technology Pub., (2004).
22
Higgins, J. M., Entrepreneurship, 101 creative problem solving techniques, (Ahmad Pour Dariani, M.), Amir Kabir Pub., 2002.
23
Brown، S.P. & Peterson، R.A. (1993). The effect of efforton sales performance and job satisfaction. Journal of marketing، Vol. 58، No. 2: 70-80.
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Brown، S.P. & Peterson، R.A. (1993). The effect of efforton sales performance and job satisfaction. Journal of marketing، Vol. 58، No. 2: 70-80.
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Brining dictionary. (2005).writhing.www.braingdictionary.com
26
Certo، smuel C.Kenne. (1997).Newgren.interpersonal skill development:the experiential trining unit of the training.
27
Davis Keith and John W. New Strom، Human Behavior at work، 5th ed، New York، McGraw-Hill، 1985.
28
Hugo E R. uyterhorn (1991)، General managers in the middle، Harvard bisines Reviw Paper back، ،pp3-13.
29
Magginson.leon C. Byrd- mary jone magginson-william l. (2003). small business management: an entrepreneurs guide book.MC Graw Hill.
30
Morrison، james l. (2003).Environmental scaning.wwww.horizon.-unc edu/courses/papers/enviroscan/default.asp.52k-28Nov2005.
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Maruyama ، Geoffrey M. (1997) BASICS OF STRUCTURAL EQUATION MODELING .Sage puplication ltd
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Robbins، Stephen، organizational Behavior، 6th ed. U.S.A. prentice Hall. International INC، 1995.
33
Robert katz، skills of Effective Administrator، Harvard Business Review, september- October 1974، P54 Roger Bennett، Developing People real managenement Decision، vol31، 1991، pp55-61.
34
Roger, Bennett (1991) ، Developing people for real management Decision، Vol 31.
35
Robert katz(1974)، skill of effective administrator، Havard Business Reviw، septber-octoberm.
36
Robbins، Stephen، organizational Behavior، 6th ed. U.S.A. prentice Hall. International INC، 1995.
37
Wagar، Terryh. & Bill (2003). “Employee Involvement + & HRM in organizations of Candad”. Halifan، Novascotra .
38
ORIGINAL_ARTICLE
The Relationship between Intellectual Capital and Quality of Work life
Nowadays, development of intellectual capital is one of the key factors in improvement of business processes and organization’s success. The reason is that creating processes for acquiring value through knowledge is one of the most important functions of intellectual capital management. This is why that the present study was aimed to study the relationship between intellectual capital and quality of work life. This study is a descriptive-correlation research. The statistical population of this study includes employees of a hospital in the city of Zahedan. A sample of 132 employees was selected randomly from this population. In order to collect the research data, a self-administrated questionnaire was used that includes three parts. The first part of this questionnaire includes the demographic characteristics of respondents. The second part refers to intellectual capital and the second one includes questions of quality of work life. Reliability of the questionnaire has been examined through Cronbachs’ Alpha coefficient. Also the questionnaire was reviewed and modified by academic experts and professors for ensuring its validity. The main statistical methods that have been used for analyzing the research data and testing the hypotheses were correlation coefficient and multiple-regression analysis. The results of this study revealed that there is a significant positive relationship between intellectual capital (human, structural, and customer capitals) and quality of work life. The results also revealed that 36% of the variations of quality of work life can be explained by intellectual capital and its components. Finally, it is should be noted that employees’ dissatisfaction from quality of work life is a problem that destroys the organization and its employees. It is possible to prevent such problems through improving intellectual capital.
https://www.ijashss.com/article_83728_55c97355e1dfd49d318b1f063f927ae3.pdf
2015-10-01
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269
intellectual capital
Human capital
Structural Capital
Customer Capital
quality of work life
Zaniar
Shekhe pour
1
M.A. of Transformation Management, Department of Management, University of Sistan and Baluchestan, Iran
AUTHOR
Habib Allah
Doaei
2
Associate Professor, Department of Management, University of Sistan and Baluchestan, Iran
AUTHOR
Normohamad
Yaghoubi
3
Associate Professor, Department of Management, University of Sistan and Baluchestan, Iran
AUTHOR
Ahmad
Ebrahimi
4
M.A. of Educational Administration, University of Urmia, Iran
LEAD_AUTHOR
Mohamad
Shekhe pour
5
M.A. student of Transformation Management, Bonab branch, Islamic Azad University, Bonab, Iran
AUTHOR
Alavi, S., Ghoreyshi, R., (2007), the measurement model of intellectual capital in Iranian organizations, Journal of management thought, Vol. 2, pp. 127-150.
1
Ballou, B; Godwin, N. H. (2007). Quality of 'Work Life', Strategic Finance, v89 n4 p. 40.
2
Babaei Nioloei, Fahime, Rahimi, Gholamreza, Bohloli Zeynab, Nader, (2011), the comparative examination of intellectual capital in universities, journal of creativity and initiation in human sciences, Vol. 3, pp. 53-69.
3
Bontis, N. (2000), “Assessing Knowledge Assets: A Review of the Models Used to Measure Intellectual Capital”, European Management Journal Vol.6, No.3.
4
Chen, J,zhu. , Z. and Xie, H. Y. (2004),”Measuring Intellectual Capital: A new model and empirical study”, Journal of Intellectual Capital, 5(1), 195-212.
5
Danaeifard, Hasan, Alvani, Sayyed Mahdi, Azar, Adel, (1388), qualitative research methodology: a comprehensive approach, Saffar Publications, Tehran.
6
Ghlichli, B., Moshabaki, A., (2006), the role of social capital in creating intellectual capital in the organization, Journal of management knowledge, Vol. 57, pp. 125-147.
7
Hsu, Ya-Hui,. Fang, Wenchang. (2009). “Intellectual capital and new product development performance: The mediating role of organizational learning capability”. Technological Forecasting & Social Change 76, 664–677.
8
Jafarnejhad, A., Ghasemi, A., (2008), developing a model for knowledge acquisition with regard to the intellectual capital strategy: the case of companies listed in Tehran park of science and technology, Journal of information technology management, Vol. 1, pp. 19-36.
9
Lewis David & et al. (2007). “Extrinsic and Intrinsic Determinants of Quality of Work Life”. International Journal of Health Care Quality Assurance, Vol.14.
10
Mahdizade Ashrafi, A., Ilika, Hoseyn Ali, (2009), examining the relationship between quality of work life and performance of employees in Islamic Azad University, Walton model, Journal of management, Vol. 20, pp. 1-8.
11
Marr, B. M. (2005). “Defining Intellectual Capital: A Three dimensional Approach”. Management Decision, 43(9) 65-79.
12
Mirkamali, Sayyed Mohamad, Zohor Parvande, Vajihe, (2008), intellectual capital management as a necessity for knowledge-based organizations, Journal of management message, Vol. 28, pp. 81-105.
13
Mirkamali, Sayyed Mohamad, Narenji Sani, F., (2008), examining quality of work life and job satisfaction among faculty members of university of Tehran and Sharif university of technology, Journal of research and planning in higher education, Vol. 48, pp. 71-101.
14
Mirkamali, S. M and NarenjiThani, F. (2011). “A Study on the Quality of Work Life (QWL) among faculty members of University of Tehran(UT) and Sharif university of Technology (SUT)”. International Conference on Education and Educational Psychology (ICEEPSY 2011).
15
Mortazavi, S,. Shalbaf Yazdi, S. V and Amini, A. (2012). “The Role of the Psychological Capital on Quality of Work Life and organization performance“. Interdisciplinary JOURNAL of Contemporary Research in Business, Vol 4, NO 2.
16
Mojtahedzade, V., Alavi Tabari, S., Mahdizade, M., (2010), the relationship between intellectual capital (human, customer, and structural capitals) in the performance in insurance industry from managers’ perspective, Journal of accounting studies and auditing, Vol. 60, pp. 109-119.
17
Nazem, F., Matlabi, A., (2011), developing a model of intellectual capital structure based on the organizational learning in Shahid Beheshti university, Journal of new approach in educational management, Vol. 2, Issue 2, pp. 29-50.
18
Newstrom, J. W. and Keith, D. (2002). “Organizational Behavior: Human Behavior at Work”. 11th ed. London: McGraw-Hill.
19
Norshahi, Nasrin, Samei, Hoseyn, (2011), Examining the quality of work life of faculty members of public universities and presenting solutions for improving it, Journal of research and planning in higher education, Vol. 59, pp. 91-114.
20
Rashidi, M., Jaafari Farsani, J., (2010), the relationship between intellectual capital and organizational learning capabilities in the institute of international energy studies, Journal of management and human resource, Vol. 11, pp. 59-75.
21
Ramezan, M. (2011). “Intellectual capital and organizational organic structure in knowledge society: How are these concepts related?” International Journal of Information Management, 31, 88-95. www.elsevier.com/locate/ijinfomgt.
22
Sayyadi Toranlo, Hoseyn, Jamali, Reza, Mansori, Hoseyn, (2009), examining the relationship between quality of work life and organizational commitment), Journal of educational sciences and psychology, Shahid Chamran University of Ahvaz, Vol. 1, pp. 113-136.
23
Sonnier, B.M., Carson, D.C. and P.P.Carson. (2007). “Accounting for Intellectual Capital: the Relationship Between profitability and Disclosure, journal of Applied Management and Entrepreneurship, Vol.12, No.2, pp.3-14.
24
Timossi, L. S; Pedroso, B.; Francisco, A. C.; Pilatti l. A. (2008). “Evaluation of quality of work life: an adaption from the Waltons QWL Model”. XIV International Conference on industrial Engineering and Management. Rio de Janeiro, brazil, 13 to 16 October.
25
Wu, Mei – Fen, Lee, Yu-Je and Wang, Gao- Liang. (2012). “To Verify How Intellectual Capital Affects Organizational Performance in Listed Taiwan IC Design Companies with Considering the moderator of Corporate Governance”. The Journal of Global Business Management, Volume 8, N1, P 19- 32.
26
ORIGINAL_ARTICLE
The Effect of Assets' Liquidation Regarding the Limitations of Financing on Cash Flow Sensitivity of Cash
In the present research we have studied about the effect of asset's liquidation regarding the limitations of financing on cash flow sensitivity of cash. To carry out the research we have chosen 60 firms accepted in Tehran Stock Exchange during the time period between 2006 and 2011 using a systematic deletion method. To test the research hypotheses we have used a multiple variable regression method. Then the results were analyzed using atast software. The research results showed that the liquidation of physical assets does not affect cash flow sensitivity.
https://www.ijashss.com/article_83730_24bcaee7f63618ce8add7e3d92aed9fc.pdf
2015-10-01
270
276
Liquidation of physical assets
Limitations of financing
Sensitivity of cash flows
Marziyeh
Zeydabadinezhad
1
Student, Department of Accounting, Sirjan science and research Branch, Islamic Azad University, Sirjan, Iran
AUTHOR
Mehdi
Alinezhad Sarokolaei
2
Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
LEAD_AUTHOR
Abbas
Shoul
3
Department of Industrial Management, Valiasr University, Rafsanjan, Iran
AUTHOR
Arsenal, Q., Florackis, C., Ozkan, A. (2006). The role of cash holdings in reducing investment cash flow sensitivity. Emerging markets review, 7(4):320-338.
1
Alipour, H., Alimoradi, Sh. (2011). Studying financial leverage and assets' liquidation in Tehran Stock Exchange", Quarterly Journal of Financial Researches, 25: 91-108.
2
Allayannis, G., Mozumdar, A. (2004). The impact of negative cash flow and influential observations on investment cash flow sensitivity estimates. Journal of banking & finance¸ 28(90), 1-930.
3
Almeida. H., Camilla, M. (2003). Financial constraints, asset tangibility, and corporate investment. AfA 2005, Philadelphia meetings.
4
Baum. C., Schafer, D., Talavera, O. (2011). The impact of financial system structure on firm financial constraints. Journal of international money and finance 30, 678-691.
5
Foroughi, D., Rasaeeyan, A., Zare, S., Saeedi, A. (2011). The effect of profit quality on the amount of cash holding in Tehran Stock Exchange", Quarterly Science and Research Journal, 2(16), 57-81.
6
Fazzari, S., Hubbard, G., Petersen, B. (1988). Financing constraints and corporate investment. Brookings paper on economic activity, 1, 141-195.
7
Gopalan, R., Kadan, O., Pevzner, M. (2008). Managerial decisions, asset liquidity, and stock liquidity. Available at ssrn.com.
8
George, R., kabir, R., Qian, I. (2008). Investment cash flow sensitivity and financial constraints: an analysis of indidan business group firms. Ssrn working paper.
9
Khaliheh-Soltani, A., Bahrami M. (2012). The relationship between capital structure changes and stock liquidation changes", Journal of Experimental Researches in Accounting, First year, No. 4, 35-53.
10
Karimi, F., Sadeghi, M. (2009). Internal and external financial limitations and their relationship with investing capital assets in firms accepted in Tehran Stock Exchange", Quarterly Science and Research Journal of Financial Accounting, First year, No. 4.
11
Ozkan, A., Ozkan, N. (2004). Corporate cash holding? An empirical investigating of UK companies. Journal of banking & finance28 (9), 2103-2134.
12
Riis flor, C.H., Hirth, S. (2013). Asset liquidity, corporate investment, and endogenous financing costs. Journal of banking & finance37, 474-489.
13
Rocheteau, G., Wright R. (2013). Liquidity and asset market dynamics. Journal of monetary economics 60, 275-294.
14
Tehrani, R. (2012). Financial Management", Negah-e-Danesh Publications.
15
ORIGINAL_ARTICLE
Explaining the Relationship Between Organizational Culture and Attitude to Social Responsibility Among the Faculty Members of Urmia University
This study is aimed to investigate the predictability of attitude to social responsibility through the organizational culture among the faculty members of Urmia University. To do so, a writen questionnaire consisted of 39 items was developed using the standard measures, 200 questionnaires were distributed to faculty members in Urmia University, and 195 ones were returned. The construct validity was evaluated using the confirmatory factor analysis, and the alpha coefficient greater than .70 for questionnaire constructs confirmed their reliability. The methods of Pearson correlation analysis and structural equation modeling were used to test the hypotheses. Research results indicated that the faculty members' attitude to social responsibility is predictable through the organizational culture based on the Hofstede's cultural dimensions.
https://www.ijashss.com/article_83732_2134b162ef308dccf0d7717f1726144f.pdf
2015-10-01
277
285
social responsibility
Organizational Culture
Faculty Members
Mohammad
Eslahi
1
M.A Student In Educational Administration, Urmia University, Iran
LEAD_AUTHOR
Mir Mohammad
SeyedAbbas Zadeh
2
pro. In Educational Administration, Urmia University, Iran
AUTHOR
AkbarShahi, M.R. (2011). Investigating the mechanisms to improve the social responsibility and implementing it in the urban services organizations with the approach of ISO 26000. Master thesis, University of Tehran. (In Persian)
1
Amani, J., Gholamali, M., ezhe'ei, J., Khezri, A. (2011). Investigating the relationships between cultural values and individual variables using the computer among the students. Journal of behavioral sciences, 5(1): 1-10.
2
Javaheri, M., KowsarNeshan, M.R. (2009). Investigating the relationship between leadership, organizational culture, learning organization, and employees' job satisfaction. Journal of police human development, 4(25): . 19-32. (In Persian)
3
Royaei, R, Mehrdoost, H. (2009). Investigating the role of cultural managers in improving the social responsibility. Research journal of social sciences. No. 3, Vol. 3. (In Persian)
4
Ghanbari, S., Maroofi, Y., Fatehi, Y. (2010). . Comparing the teachers' value system with those of the pre-university students. Journal of new training thoughts. (In Persian)
5
Moshabbaki, A., Khalili, V. (2010). Investigating the relationship between organizational culture and the organizations' social responsibility. Journal of applied sociology. (In Persian)
6
Akour, I. (2006). Factors influencing faculty computer Literacy and use in Jordan:Amultivariate analysis. Doctoral Dissertation, Louisiana Tech University.
7
Denison, D. (2000). Organizational Culture and CorporateSocial Responsibility: Can it be a keylever for Driving Organizational? International Institute for Management Development, Denison@imd, Chapter 2.
8
Ford, R., Mclaughin, F. (1984). perception of socially responsible activites and attitudes: a comparison of business school deans and corporate chief executive. Academy of Management Journal. Septamber. Pp.670-1.
9
Gilles, A.W.T., analeibach, L.J. (1983). Corporate social responsibility in Hong Kong”, California Management Review, Vol. XXV No. 2.January.pp.107-23.
10
Greenberg, J., Baron, R.A. (2000). Behavior in Organizations", Prentice-Hall, Inc., 7th Ed.
11
Hofstede, G. (1980). Cultural consequences: International differences in work-related values. Beverly Hills, CA: Sage Publications.
12
Holmes, S.L. (1976). Executive perceptions of corporate social responsibility. Business Horizons, June, pp,34-40.
13
Holowzki, A. (2002). The relationshipbetween knowledge management andorganization culture. Appliedinformation management program, December.
14
Koene, A. (2002). Leadership effectson organizational climate and financialperformance. Local leadership effectsin china organizations, The Leadership Quarterly, 13(3): 193_215.
15
ORIGINAL_ARTICLE
Factors Affecting Entrepreneurial Attitudes of MA Students in Islamic Azad University (Naragh Branch)
In this field study cluster sampling was used to select graduate students as the population of study from the university. To test the hypotheses, the data were entered into SPSS software, and variables were measured using Kolmogorov–Smirnov test (K–S test) and one sample t-test. Results of the K–S test showed that the variables are normal. And according to the obtained results from the t-test, all variables are identified as factors affecting entrepreneurial attitudes of students with Master of Arts degree (MA) in Islamic Azad University Naragh Branch. It means that research's hypothesis (H1) is accepted and null hypothesis (H0) is rejected.
https://www.ijashss.com/article_83736_59f6bf75a7bc16a5f956cce855b194ce.pdf
2015-10-01
301
307
Entrepreneurial
Entrepreneurial Attitude
Shahmansoury
Ashraf
1
Faculty member of Islamic Azad University, South Tehran
AUTHOR
Isaac
Rasoul
2
MA Student, Public Management, Naragh Branch
LEAD_AUTHOR
Moghimi, M. (2005). Entrepreneurial in public organizations. Tehran, Farabandish Press.
1
Katsikis, I., Kyrgidou, L. (2008). Entrepreneurial's Object, Subject and Process Forms. 28th Strategic Management Conference. How Does Knowledge Matter, Cologne, and Germany.
2
Alsos, G. A. (2001). Portfolio entrepreneurs within primary production. Northland Research Institute. University of Kuopio.
3
Akbari, K. (2008). Entrepreneurial development, educational approach. Tehran, Jihad University Press.
4
Thurik, A. R., Carree, MA. Van-Ste , A. I., Audretsch, D. B. (2008). Does selfemployment reduce unemployment. Journal of Business Venturing, 23(6): 673–686.
5
Ron, M. (2006). Agents of change and policies of scale: A policy study of entrepreneurial and enterprise in education. Doctoral dissertation, Department of teacher education and social sciences, Umea University, Sweden.
6
Karanassios, N., Pazarskis, M., Mitsopoulos, K., Christodoulou, P. (2006). EU strategies to encourage youth entrepreneurial. Industry & Higher Education, 20(1): 43–50.
7
Amiri, A., Muradi, Y. (2008). entrepreneurial attitudes of students and barriers against Them.journal. Research and Planning in Higher Education, 49: 69–96.
8
Iftekhary, R., Taherkhani, A., Sajasy, H. (2009). Analysis of factors affects agricultural entrepreneurial in rural areas. Case Study of Rural cities in Khodabande. Journal of rural and development. pp. 43–72.
9
Yarayee, A. (2004). research about the spirit of entrepreneurial among students of Shiraz University. Master Thesis of Industrial Management, University of Shiraz.
10
Postigo, S. (2002). Entrepreneurial education in Argentina, The case of Santander's University. Paper presented for the Internationalizing Entrepreneurial education & training conference in Ent, Malaysia.
11
Peak, M., Marshall, A. (2006). The implementation of an entrepreneurial development strategy in Canada: The Case of the Atlllantic region. International Small Business Journal, 19(1): 32–48.
12
Ardagna, S., Lusardi, A. (2008). Explaining international differences in entrepreneurial: The role of individual characteristics and regulatory constraints.
13
Lee, L., Wong, P. K. (2005). Entrepreneurial education: A compendium of issues. NUS Entrepreneurial Centre National University of Singapore. Working Paper.
14
Howard, S. (2004). Developing entrepreneurial in youth: The effects of entrepreneurial education and venture creation. University of South Florida Repot, 3–17.
15
ORIGINAL_ARTICLE
The More Capable Management, the Better Earning Quality
Investors are willing to devote their resources to companies with excellent performance and one of the criteria of productivity for the company is profitability. Investor's over emphasize on the profitability reminds that market ignore other indicators of performance. But managers are able to influence on this criterion. Therefore, the quality of the corporate earnings is affected by reports and managers discretion and their ability .Thus, understanding the managers' ability and its application in corporate monitoring, would be effective in economical decisions for the investors. Nevertheless, a professional management is usually complicated and they require a set of specific capability and capacities. Also, companies try to hire qualified managers, in order to achieve higher profitability. Hence, most of the investors prefer to devote their resources to corporate with higher quality of profitability and therefore, according to the importance of prices and manager's earnings investigation on the relationship between management productivity and quality of the profitability is essential for both decision makers and the Board of Directors.
https://www.ijashss.com/article_83738_4e74130de55980ac582d846117dbd2f7.pdf
2015-10-01
308
316
Earning Quality
Management Abilities
Hamid Reza
Rezaei
1
LEAD_AUTHOR
Mahdi
Vassei Chaharmahali
2
M.A. in accounting, Mashhad, Iran
AUTHOR
Malihe
Navaee Seyedeh
3
M.A. in accounting, Mashhad, Iran
AUTHOR
Fatemeh
Mortazavian
4
M.A. in accounting, Mashhad, Iran
AUTHOR
Ball, R., Shivakumar, L. (2005). Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness. Journal of Accounting and Economics, 39(1): 83-128.
1
Bellovary, J., Giacomino, D, Akers, M. (2007). A Review of Bankruptcy Prediction Studies: 1930 to Present. Journal of Financial Education, 33: 1-43.
2
Bulo, Gh., Talebi, M. (2010). Criteria and models of measurement of earning quality. Journal of Economical Studies, 18:10-92.
3
Dechow, P., Dichev, D. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77(1): 35-59.
4
Demerjian, P., Lewis, M., Lev, B., Mavay, S. (2010). Managerial Ability and Earnings Quality. Working Paper, Emory University, 1-33
5
Eskandari, M. (2004). Design of the systemic pattern enabling managers. Modares quarterly, number2, pages 53-80
6
Farahi Bouzanjani, B. (2005). Introduction of the pattern of management abilities development which is required for managers, management science, 68: 73-92
7
Francis J., Lafond, R., Olsson, P. M., K. Schipper. (2005). The Market Pricing of Accruals Quality. Journal of Accounting and Economics. 39(2): 295–327.
8
Green burg, J., baron, R. (1997). Behavior in organization :understanding andmanaging the human side of work.
9
Hermanns, S. (2006). Financial Information and Earnings Quality: A Literature Review. Working Paper, University of Namur, 1-54
10
Jahankhani, A., Zarif Fard, A. (1995) . Do managers and stock holders use proper criteria for corporate value measurement? Financial investigation, 7(8): 41-66.
11
Khoshtinat, M., Shahpour, E., (2006). The relationship between earning quality and stock efficiency. Accounting studies, 12,13: 27-56.
12
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13
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