This paper investigated earnings management through the sale of firm assets. The earnings management incentive examined in the paper is reducing forecast error of current year and future earnings. If management forecast for earnings is not realized, managers use instruments such as timing of asset sales to manage earnings. Regarding research hypotheses, firms with negative) positive (current performance and positive) negative (expected future performance manage earnings using positive) negative (values of income from assets sales. Hypotheses are tested through multiple regression and statistic tests for firms listed on Tehran Stock Exchange) TSE (for the period of 1380 to 1385. The results supported Research Hypotheses. It is meaning that firms managed earnings through asset sales.

The main purpose this research is the effect of asset management on the relevance of accounting information Considering variables of financial statements in companies listed on the Stock Exchange. The main hypothesis of this study was evaluated by four models. In this study the value relevance of accounting information were measured Using Ohlson's Model (1995). Variables that likely affect on value relevance of accounting information are Asset management, firm size and financial leverage. Sample is 103 companies listed on the Tehran Stock Exchange and data were analyzed by using panel data. The results indicate that asset management increases Value relevance of accounting information in companies. Asset management, considering the company's size and financial leverage, improves the value relevance of accounting information in companies

Banks, as levers in macroeconomic policies, by regulating and adjusting the bank's interest rates, enforce monetary policies and controls inflation and unemployment, which is one of the most important macroeconomic goals. One of these tools is asset-debt management. Therefore, the purpose of this research is to develop the Asset Correlation Risk Model (ACR) with the Asset-Liability Management approach (ALM). This research is descriptive in nature and in terms of its purpose. The statistical population of the research is the companies accepted in the Tehran Stock Exchange and the sample of the banks accepted in this collection, which can be extracted from the research data. The research period is from 1391 to 1396, with 20 banks selected as research samples. This research has a theoretical model and a vector error correction model was used to test the hypotheses. According to the t-statistic and the coefficient of estimation of the VECM model, it is determined that the effect of using the debt-asset management approach on the asset-liability correlation risk in a long-term equilibrium is decreasing.

Traditionally, the focus of many urban decision-makers has been on the expansion of city infrastructures, while management of valuable assets within the existing aging infrastructure is gaining more attention. Consideration of social developments, conflict criteria, risk management, sustainability, and resiliency has further introduced holistic approaches in Water Distribution Networks (WDN) management. Here in this research, a WDN, aged more than 30 years and serving a population of around 20000 people, comprising three municipal districts in a municipality of Iran, has been selected as the case study. Despite the limitations of comprehensive data, it is evident that the network suffers from two major issues, namely the high rate of leakage and frequent pipe failures. The existing condition of the WDN has been simulated using the EPANET software linked to a designed MATLAB suit. The simulation was based on three main modelling processes: Pressure Dependent Demand for water consumption, Poisson Process for pipe failure, and Integrated Model for pipe water leakage. Based on the calibrated results, risk maps of water leakage and pressure/pipe failure of the WDN were developed, and areas with assets that had high priority for intervention were identified. Multiple practical management methods, such as pressure management, pipe renewal, and designing district metering areas (DMA), are proposed to decrease the severity of the detected problems

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales smoothes intertemporal income changes and mitigates accounting-based restrictions in debt contracts. In conformance with the income-smoothing hypothesis, the findings show that income from asset sales is significantly higher for firms that exhibit decreases in annual income than for firms experiencing increases. In conformance with the debt-equity hypothesis, the evidence indicates that income from asset sales of high debt-equity firms significantly exceeds that of low debt-equity firms.

In this paper, by presenting the asset management model, it is tried to investigate the importance of distributed generation (DG) unit placement from radial distribution system reliability indices sensitivity viewpoint and then DG placement will be carried out. Asset management model is designed and explained to maximize the benefit of distribution companies for invested capital. As the value of distribution system reliability indices depend on customers load pattern, any change in customers load pattern causes changes in distribution system reliability indices. One of the factors that changes customers load pattern, is load growth. With considering that the system hardware characteristics are being constant, the values of reliability indices are also highly dependent on load distribution. Therefore, for assessing the current studies the level of validity and the adequacy of system in future, current load distribution and load growth in future should be studied. In this paper, with optimal placement of DG, it is tried to minimize the distribution system reliability indices sensitivity in accordance with load growth in different load patterns.