Results for 5 performance evaluation translation from English to Persian

queuing theory-guided performance evaluation for a reconfigurable high-speed device interconnected bus
queuing theory-guided performance evaluation for a reconfigurable high-speed ​​device interconnected bus

abstract this study examines the association between financial statement comparabil ity and idiosyncratic return volatility (irv). a greater degree of comparability lowers information acquisition costs, reduces the uncertainties associated with performance evaluation, and increases the overall quantity and quality of information available to corporate outsiders, which, in turn, helps inves tors to understand and evaluate the cash flow and performance of firms more accurately. therefore, we hypothesize a negative association between finan cial statement comparability and irv. using a large us sample from 1981 to 2013, we show that financial statement comparability is associated with lower level of irv significantly. we also find this association to be more pro nounced in a poor information environment. this study contributes to the emerging research that stresses the benefits of financial statement comparability.
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