Bibliographic record
Abstract
Introduction: The purpose of this study is to evaluate the relationship between financial ratios with the transparency of financial reporting in the companies listed on Tehran Stock Exchange.Method: The method of study is descriptive -correlation, to test the first hypothesis, the panel data method, and for the second and third hypothesis, logistic regression was used.In this study, all of the companies listed in the Tehran Stock Exchange, over a period of five years, from 2007 to 2011 are the statistical community and the sample of study using elimination method, after applying assumptions is selected.For data analysis and hypothesis testing, information needed through the audited financial statements of companies under examination for a period of five years (1386-1390) was collected.After gathering the necessary information for the companies under examination, research hypotheses using correlation and regression analysis, were examined.Findings: The results of the first sub-hypothesis test for disclosure quality variable showed that the variables of Quick Ratio, operating margin, earnings per share, fixed asset turnover ratio and size of the company, have a significant and positive relationship with the quality variable of disclosure.Conclusion: Based on the results can be stated that companies with high quick ratio, operating margin and earnings per share and large size, provide their reports to the Securities and Exchange Organization timely and more reliable and they comply with the disclosure requirements.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.988 | 0.990 |
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; both teacher heads agree on what is shown here.
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".