پایان نامه بررسی ارتباط بین قدرت بازار تولید، ساختار صنعت ومدیریت سود در شرکت های پذیرفته شده در بورس اوراق بهادار تهران

فهرست:

فهرست مطالب

چکیده: 1

فصل اول : 2

1-1- مقدمه. 3

2-1- بیان مسئله. 5

3-1- مدیریت سود. 8

4-1- اهمیت و ضرورت انجام تحقیق : 14

5-1- اهداف تحقیق : 14

6-1- فرضیه های تحقیق: 15

7-1- سئوالات تحقیق: 15

8-1- تعاریف واژگان.. 15

1-8-1- قدرت بازار تولید. 15

2-8-1- رقابت صنعت... 16

3-8-1- مدیریت سود. 16

فصل دوم : 18

1-2- مقدمه. 19

2-2- مروری بر مفهوم بنیادی سود و اهمیت آن : 24

3-2- مفهوم سود در سطح ساختار ( قواعد و تعاریف): 26

4-2- مفهوم سود در سطح معانی ( ارتباط با واقعیت های اقتصادی ): 26

5-2- مفهوم سود در سطح عمل( نحوه استفاده از آن توسط استفاده کنندگان): 27

6-2- ثبات و پایداری سود : 28

1-6-2- ثبات سود (سود دائمی) 28

2-6-2- اجزای دائمی در مقابل اجزاء موقتی سود. 29

3-6-2- ابزارهای مدیریت سود. 31

7-2- پیشینه تحقیق.. 36

8-2- تحقیقات در زمینۀ مدیریت سود در ایران.. 43

9-2- تعریف مدیریت سود. 44

1-9-2- عوامل موثر در قیمت گذاری کالا : 44

2-9-2- کشف مدیریت سود. 47

10-2- چارچوب نظری مدیریت سود. 49

1-10-2- اجزای دستکاری سود. 49

2-10-2- بررسی و ارزیابی ادبیات تعریف مدیریت سود. 51

فصل سوم : 54

1-3- مقدمه. 55

2-3- نوع پژوهش.... 55

3-3- جامعه آماری.. 56

4-3- قلمرو موضوعی،  زمانی و مکانی تحقیق.. 56

1-4-3- قلمرو موضوعی.. 56

2-4-3- قلمرو زمانی.. 56

3-4-3- قلمرو مکانی.. 56

5-3- روش نمونه گیری.. 57

6-3- تعیین حجم نمونه. 57

2-4- بررسی شرکت های مورد استفاده در این تحقیق.. 59

8-3- روش جمع آوری اطلاعات... 62

9-3- کیفیت ابزار اندازه گیری پژوهش.... 62

10-3- روش آماری تجزیه و تحلیل داده ها 62

1-10-3- آزمون t مستقل.. 63

2-10-3- بررسی پایایی و ناپایایی داده ها 63

3-10-3-هسیتوگرام و آزمون نرمال بودن.. 64

11-3- تعریف متغیرها و روش تجزیه و تحلیل.. 64

1-11-3- اندازه گیری قدرت بازار تولید. 64

2-11-3- اندازه گیری رقابت صنعت... 65

3-11-3- اندازه گیری مدیریت سود. 66

4-11-3- تعریف متغیرهای کنترلی پژوهش.... 67

5-11-3- مدل تحقیق.. 69

فصل چهارم : 71

1-4- مقدمه. 72

3-4- آمار توصیفی.. 73

4-4- آزمون فرضها: 75

4-4-4- فرضیه اول : 75

5-4-4- فرضیه دوم : 77

فصل پنجم.. 79

1-5- مقدمه: 80

2-5- خلاصه پژوهش.... 80

3-5- تشریح نتایج آزمونها: 82

4-5- محدودیت های پژوهش: 85

5-5- پیشنهادات: 85

1-5-5- پیشنهادات کاربردی: 85

2-5-5- پیشنهادات برای تحقیقات آتی.. 86

6- منابع و مآخذ: 87

منبع:

- منابع و مآخذ:

منابع فارسی

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ناظمی، امین (1384)، بررسی ارتباط بین کیفیت سود و بازده سهام با تأکید بر نقش ارقام تعهدی بر بورس اوراق بهادار تهران، پایان نامه دکتری دانشگاه تهران

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