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)
Consequence of Real Earnings Manipulation on Listed Companies in Tehran Stock Exchange

A Sadr Esfahani; A Saghafi

Volume 9, Issue 34 , July 2012, Pages 1-32

Abstract
  This research examines the consequences of earnings manipulation through real activity and campares it with cosequenses of accrual manipulation based on earnings manipulation models provided by Roychowdhury (2006) and Gunny (2010). Statistical sample consists of listed companies in Tehran Stock Exchange ...  Read More

Accounting Restatements and Information Risk

A Rahmani; A Najaf Toumrai

Volume 9, Issue 34 , July 2012, Pages 33-54

Abstract
  This study examine the association between accounting restatements and the pricing of information risk in companies listed in Tehran Stock Exchange. And the period of the study is from 1384 uo to 1389.Using the Fama and French three-factor model augmented with discretionary and innate information risk ...  Read More

Test of Functional Fixation Hypothesis; Case of Net Operating Assets (Bloated Balance Sheet)

F Barzideh; A Shahriari

Volume 9, Issue 34 , July 2012, Pages 55-75

Abstract
  In this paper the functional fixation hypothesis is tested from investors’ viewpoint of net operating assets (bloated balance sheet phenomena). The study is at firm level in Tehran Stock Exchange using the data of 153 firms for 7 years (1382- 1389). The functional fixation hypothesis states that ...  Read More

The Impact of Cost Efficiency on the relation between Sales, General and Administrative ratio (SG&A Ratio) and Future Performance

GH Kordestani; S-M Mortazavi

Volume 9, Issue 34 , July 2012, Pages 77-102

Abstract
  An increase in the ratio of sales, general and administrative costs to sales (SG&A ratio) is associated with contradictory interpretations, namely a negative one due to deficient cost control and a positive one derived primarily from investments for improvement of operational processes. Based on ...  Read More

Examine the Effects of Financial and Non-Financial Variables on Tax Evasion Using of Data Mining Techniques: Automotive and Parts Manufacturing Industry

M-B Bagherpour; M Bagheri; H Khadem; R Hosieni Pour

Volume 9, Issue 34 , July 2012, Pages 103-128

Abstract
  Tax revenue is one of the most important financial sources of the Government, which has a leading role in the economic development of each country. However, some companies try to avoid paying their correct taxes, which creates a problem called "tax evasion". The difference between the tax stated by the ...  Read More

The Association Between Dividend Paying Status And the Quality of Earnings

K Maham; A-M Alimohammadi

Volume 9, Issue 34 , July 2012, Pages 129-149

Abstract
  This study investigates whether dividend paying status is associated with the Quality of earnings. Four measures are defined as proxies for earnings Quality; discretionary accruals, standard deviation and absolute magnitude of the accruals errors, and value relevance.To test the hypotheses, 450 year ...  Read More

The Relationship Between Firm Performance and Timing of Financial Reporting in the Listed Companies in Tehran Stock Exchange

V Khodadadi; M Arabi; F Taheri

Volume 9, Issue 34 , July 2012, Pages 151-172

Abstract
  The timing of an annual report announcement is a disclosure decision that managers must make. The users recognize timeliness as an important characteristic of usefulness of accounting information. In this research, we investigate relationship between a set of explanatory variables (such as returns on ...  Read More