The Effect of Macroeconomic Variables on Accounting Profit Transparency (Case Study: Basic Metals Industry Companies Listed on Tehran Stock Exchange)
Bibliographic record
Abstract
The purpose of the present study is to analyze the influence of economic factors on accounting profit transparency. Economic factors consist of economic growth, liquidity growth rate, annual deposit interest rate, currency, and inflation rate. In this research in order to determine profit transparency Barth et al. (2008) model has been implemented. This model defines transparency as the simultaneous change of profit and profit changes along with stocks feedback. The data are quantitative and at relative scale which depend on regression analysis and interpretation and Pearson correlation factor. To this end, research hypotheses have been tested by implementing apposite statistic methods by the use of SPSS software. Macroeconomic variables values have been collected from the data published by the central bank. The research population consists of basic metals industry companies listed on Tehran Stock Exchange during 2009-2014. The research findings show that there is a significant and positive relationship between macroeconomic variables under the present study and that of dependent variable of profit transparency.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.006 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".