Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
Volume 10 (2012)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System

Jafar Babajani; Adel Azar; Morteza Moayeri

Volume 9, Issue 33 , April 2011, Pages 1-37

Abstract
  During the past two decades, public sector accounting and reporting system encountered significant reforms. The aim of these reforms was removing bureaucratic system barriers which prevent efficient use of scarce resources. Extended reforms and changes in public sector of developed and even developing ...  Read More

The Adequacy of Disclosure of Related Party Transactions S

Saber Sheri; Elham Amiri

Volume 9, Issue 33 , April 2011, Pages 39-57

Abstract
  In Recent corporate scandals, one of the recurring areas of concern is related party transactions. Concern about related party transactions has increased as a result of at least two high profile bankruptcies: Enron and Adelphia. The key reason of their collapse has been attributable at least in part ...  Read More

Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information

Mahdi Bahar Moghadam; Mahnaz Salari

Volume 9, Issue 33 , April 2011, Pages 59-80

Abstract
  Abstract In this study the relationship between accounting depreciation and economic depreciation has been studied. If the equality of accounting depreciation and economic depreciation is demonstrated, it is expected to be a negative and statistically significant relationship between accounting depreciation ...  Read More

Accruals Quality and Auditor Selection

Bahman Banimahd; Reza Jafari Moafi

Volume 9, Issue 33 , April 2011, Pages 81-98

Abstract
  This study investigates relation between accruals quality and auditor selection in the listed firms of Tehran Stock Exchange (TSE) during a five-year period from 2007 to 2011.  Using correlation method and logistic regression technique, the results of this study indicate that client size, management ...  Read More

The Relationship between Board Structure and Information Content of Accounting Earnings

Rooholah Sedighi

Volume 9, Issue 33 , April 2011, Pages 99-125

Abstract
  The primary objective of this study is to show that board structure affects the value relevance of earnings. The role of board structure is to reduce the conflicts of interests between shareholders and managers. Four attributes of board structure includes Board size, CEO membership, Duality and Board ...  Read More

The Relationship of Diversification Strategy and Value of Cash Holding with Abnormal Returns in Tehran Stock Exchange listed companies

Hassan Hemati; Zohreh Yosefirad

Volume 9, Issue 33 , April 2011, Pages 127-148

Abstract
  The aim of this study is to investigate the relationship between diversification strategy and cash holding with abnormal return of TSE listed companies. For this purpose, three hypotheses were developed to investigate the relationship between diversification strategy and cash holding with abnormal return ...  Read More

Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization

Shamsolah Shirinbakhsh; Zohreh Arefmanesh; Ameneh Bazrafshan

Volume 9, Issue 33 , April 2011, Pages 149-176

Abstract
  Prior researches suggest that auditor specialization and auditor tenure increase audit quality and consequently improve quality of disclosed information and decrease information asymmetry. So the purpose of this paper is to examine the relationship between a company’s bid-ask spread, as a proxy ...  Read More