4 research outputs found
A survey of the relationship between disclosure quality (on time and reliability) and accruals management in the financially distressed companies
The purpose of this research is the investigation of relationship between disclosure quality and accruals management in the financially distressed companies. To operationalize the disclosure quality, disclosure score presented by stock market was used. Adjusted model of Jones (1991) was applied for separation of discretionary and nondiscretionary accruals. Charitou et al. model (2004) was used for measurement of bankruptcy risk and determined the financially distressed companies. 249 firms listed in Tehran Stock Exchange were used as sample study for 2003-2009 to test the hypotheses and determining the relation between disclosure quality and accruals management and Panel Data system was used for analysis. The results show that there is a positively significant association between the accruals management (discretionary accruals) and disclosure quality. Also, the relationship between disclosure quality and accruals management in financially distressed companies had significant difference with the relationship with financially non-distressed companies. The results of the study showed that by the increase of bankruptcy risk, the relation between disclosure quality and accruals management is not weak significantly
A survey of the relationship between disclosure quality (on time and reliability) and accruals management in the financially distressed companies
The purpose of this research is the investigation of relationship between disclosure quality and accruals management in the financially distressed companies. To operationalize the disclosure quality, disclosure score presented by stock market was used. Adjusted model of Jones (1991) was applied for separation of discretionary and nondiscretionary accruals. Charitou et al. model (2004) was used for measurement of bankruptcy risk and determined the financially distressed companies. 249 firms listed in Tehran Stock Exchange were used as sample study for 2003-2009 to test the hypotheses and determining the relation between disclosure quality and accruals management and Panel Data system was used for analysis. The results show that there is a positively significant association between the accruals management (discretionary accruals) and disclosure quality. Also, the relationship between disclosure quality and accruals management in financially distressed companies had significant difference with the relationship with financially non-distressed companies. The results of the study showed that by the increase of bankruptcy risk, the relation between disclosure quality and accruals management is not weak significantly
A survey of the relationship between disclosure quality (on time and reliability) and accruals management in the financially distressed companies
The purpose of this research is the investigation of relationship between disclosure quality and accruals management in the financially distressed companies. To operationalize the disclosure quality, disclosure score presented by stock market was used. Adjusted model of Jones (1991) was applied for separation of discretionary and nondiscretionary accruals. Charitou et al. model (2004) was used for measurement of bankruptcy risk and determined the financially distressed companies. 249 firms listed in Tehran Stock Exchange were used as sample study for 2003-2009 to test the hypotheses and determining the relation between disclosure quality and accruals management and Panel Data system was used for analysis. The results show that there is a positively significant association between the accruals management (discretionary accruals) and disclosure quality. Also, the relationship between disclosure quality and accruals management in financially distressed companies had significant difference with the relationship with financially non-distressed companies. The results of the study showed that by the increase of bankruptcy risk, the relation between disclosure quality and accruals management is not weak significantly
Investigation of Specific Targeting of Triptorelin-Conjugated Dextran-Coated Magnetite Nanoparticles as a Targeted Probe in GnRH+ Cancer Cells in MRI
In recent years, the conjugation of superparamagnetic iron oxide nanoparticles (SPIONs), as tumor-imaging probes for magnetic resonance imaging (MRI), with tumor targeting peptides possesses promising advantages for specific delivery of MRI agents. The objective of the current study was to design a targeted contrast agent for MRI based on Fe3O4 nanoparticles conjugated triptorelin (SPION@triptorelin), which has a great affinity to the GnRH receptors. The SPIONs-coated carboxymethyl dextran (SPION@CMD) conjugated triptorelin (SPION@CMD@triptorelin) were synthesized using coprecipitation method and characterized by DLS, TEM, XRD, FTIR, Zeta, and VSM techniques. The relaxivities of synthetized formulations were then calculated using a 1.5 Tesla clinical magnetic field. MRI, quantitative cellular uptake, and cytotoxicity level of them were estimated. The characterization results confirmed that the formation of SPION@CMD@triptorelin has been conjugated with a suitable size. Our results demonstrated the lack of cellular cytotoxicity of SPION@CMD@triptorelin, and it could increase the cellular uptake of SPIONs to MDA-MB-231 cancer cells 6.50-fold greater than to SPION@CMD at the concentration of 75 μM. The relaxivity calculations for SPION@CMD@triptorelin showed a suitable r2 and r2/r1 with values of 31.75 mM−1·s−1 and 10.26, respectively. Our findings confirm that triptorelin-targeted SPIONs could provide a T2-weighted probe contrast agent that has the great potential for the diagnosis of GnRH-positive cancer in MRI