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 10 (2012)
Volume 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
The Intangible Assets in Listed Companies in Tehran Stock Exchange and Their Impact on the Value Relevance

Ali Rahmani; Gharibe Esmaili

Volume 11, Issue 43 , October 2014, Pages 1-23

Abstract
  Company valuation methods have been improved by the knowledge-based economy. Significant gap between corporate market value and accounting book value had led to numerous researches in "unexplained value" or "hidden reserve".Even though there are few surveys on intangible assets in Iran, Empirical studies ...  Read More

Comparison of panel data and cross-sectional regression results; case of functional fixation hypothesis

Farrokh Barzideh

Volume 11, Issue 43 , October 2014, Pages 25-55

Abstract
  This research compares regression analysis including cross section regression and pooled regression for test of functional fixation hypothesis. The Comparison of cross section and pooled regression in case of functional fixation hypothesis is done. The comparison includes some statistical measures like ...  Read More

Testing representative bias using fundamental accounting measures: Evidence from TSE

Ahmad Badri; Neda Goodarzi

Volume 11, Issue 43 , October 2014, Pages 57-88

Abstract
  Abstract Individuals are thought to make biased judgments under uncertainty, because limited time and cognitive resources lead them to apply heuristics like representativeness. Representativeness is the tendency of individuals to classify things into discrete groups based on similar characteristics. In ...  Read More

An Investigation the Information Content of Asset Turnover/Profit Margin Model in Determining of Earnings Management

Ahmad Bahrami; Mohsen Dastgir

Volume 11, Issue 43 , October 2014, Pages 89-110

Abstract
  The aim of this research is to investigate the explanatory power of asset turnover (ATO)/Profit Margin (PM) model in determining of changes of operating income of listed companies in Tehran Stock Exchange. Dependent variable is ratio of changes of operating income to net operating assets in forward year ...  Read More

Company Characteristics and Capital Structure

Rafik Baghoomian; Kayvan AzizzadehMoghadam

Volume 11, Issue 43 , October 2014, Pages 111-133

Abstract
  Ability of companies to identify potential internal and external financing resources is an important factor fortheir growth and improvement. Main objectiveof companies is to maximize their shareholders' wealth, and capital structure is one of the effective factors for this purpose which requires optimal ...  Read More

Earnings forecast error, related-party transactions, and independent board members

Yahya Kamyabi; Ehsan bouzhmehrani; Fazel naderi palangi

Volume 11, Issue 43 , October 2014, Pages 131-151

Abstract
  Transactions with related parties are factors reducing market value of the investment. Although all transactions with related parties are opportunistic, but the prevailing view is that these transactions influence risk and are important for investors. In fact, lack of knowledge about the nature of transactions ...  Read More

The comparative analysis of food Companies Bankruptcy by DEA-Additive and DEA-DA

Saied sehhat

Volume 11, Issue 43 , October 2014, Pages 153-184

Abstract
  Bankruptcy is a challenge that especially in this highly competitive era, many companies are faced with. Therefore the analysis and forecasting of bankruptcy are vital, especially for investors. Accordingly, the present study aims to introduce two techniques which are based on Data Envelopment Analysis ...  Read More