This paper focuses on formulating capacity-price trade off problem in Yield Management for manufacturing industry by drawing motivation from the remarkable success of Yield Management (YM) implementation in airlines. In the current practice, there is no alternative and procedure for the manufacturer, as well as customers to take advantage of using the unfulfilled capacity in discounted offers. The authors present a framework for customer segmentation and lead-time demand Management to change standard production and capacity planning problem to Yield Management problem. For a planning period of T, the authors formulate the model with the objective of optimizing both price and capacity utilization factors, simultaneously. They develop an innovative two-stage dynamic programming model to help practitioners to using the benefit of a dynamic model with reasonable computational effort. To formulate the problem in a general framework, the authors devise a demand model with an independent probability function structure. The authors also identify some important challenges and devise a set of rules to assist decision makers in manufacturing. The parameters of the model may be supported by sales and typical production planning data base.

Various Management decisions and its financial decisions, affect firm performance. However, accrued indexes can be smooth but cash items are more objective. Thus this paper investigates the effect of Management financing decisions on cash flows in TSE. In this research, we examined 137selected companies from listed firms. We used various debt ratios as financing decisions indexes (capital structure) and five heading sections of cash flows statement, different from other similar researches (three sections), as cash flows surrogate. Hypotheses of this research have been evaluated by regression tests. Based on our sample, we found significant relationship between variables of Management financing decisions and next year cash flows.

In the accounting literature, research has been done on financial leverage and earnings Management. The results show that in spite of financial leverage, companies tend to manipulate earnings through earnings Management activities. This study investigates the relationship between financial leverage and variety of earnings Management of 107 firms were examined and various measures of earnings Management, including Jones and Kothari accruals Management, real earnings Management and the overall level of earnings Management were investigated. Financial leverage and types of earnings Management are the independent and dependent variables respectively. Results of multivariate regression model using panel data methods reveal no connection between financial leverage, Jones and Kothari accruals Management and the overall level of earnings Management. However there is a significant correlation between financial leverage and real earnings Management.

The purpose of this research is to survey the relationship between Management investment and payout decisions and stock liquidity in Tehran Stock Exchange. Used of the assets liquidity -ability convert to cash- for measuring managerial investment and payout decisions and the illiquidity measure proposed by Amihud-ability to stock trading with lower trading costs and affecting lower on price- for stock liquidity. Forecast positive relationship between the liquidity of the Firm’s assets and the liquidity of its stock. This relationship, it is expected, depends on market expectations regarding the firm’s assets structure. Thus, it links stock liquidity to managerial decisions such as investment and payout.In this research, the information is chosen from 157 firms during 2000-2008. For testing the hypotheses regression analysis will be used. Three measures are selected based on the liquidity power of assets different groups for assets liquidity. The results represent that after controlling the affect ingredients upon stock liquidity, there are economically significant positive relationship between the liquidity of the Firm’s assets and the liquidity of its stock. As a result, there is no effect between managerial investments decisions and stock liquidity but a significant effect between managerial payout decisions and stock liquidity.