THE EFFECT OF FIRM GROWTH OPPORTUNITIES AND EARNINGS PERMANENCE ON THE FREE CASH FLOW RETURNS AT PETROLEUM INDUSTRY IN IRAN

Abstract The purpose of this paper is to document empirically the effect of firm growt

SURVEYING EXPRESSION, DIAGNOSTIC AND DEFINITIVE TAX QUALITY IN COMPANIES LISTED ON THE TEHRAN STOCK EXCHANGE

Abstract The main purpose of this study is surveying expression, diagnostic and definitive tax quality in companies listed on the Tehran Stock Exchange. The population of this study is all companies that accepted in Tehran Exchange that was 459. According to limited statistics evaluated Companies, the statistical sample is 72 of Tehran Exchange companies in 8 industries, which have been selected through the simple random sampling method. To gathering of data, we used Tehran Exchange Data basis. In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used, and to display some statistical data we used column diagram and in deductive level to test the hypothesis of the research we used Paired Samples t-test. Findings show there is there is significant deference between expression tax and definitive tax in companies that accepted in Tehran Stock Exchange. Also, there is not significant deference between expression tax and definitive tax in companies that accepted in Tehran Stock Exchange

THE STUDY OF RELATIONSHIP BETWEEN PERFORMANCE METRICS AND CASH CONVERSION CYCLE OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Abstract Businesses continue to operate its short-term resource management depends to a great extent, the normal operating activities in a period usually a year to identify its optimal working capital management is concerned. So that it becomes possible to achieve the expected results will provide long-term continuity of operations. In connection with the financing of working capital management decisions and controlling current assets of the business units, given the importance of the study mentioned above, due to the restrictions imposed on listed companies in the perio