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 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)
Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP)

Mohamad ali Aghaei; Ali asghar Anvari Rostami; vahid Ahmadian; Ghasem Montazeri

Volume 10, Issue 38 , July 2013, Pages 1-27

Abstract
  Iranian Financial Accounting Standards Board applies a hierarchy of accounting qualities and asserts that the relative importance of these qualities differs between decision makers. In the article, the relative importance of qualities based on prepares, auditors and users of financial reports assertions ...  Read More

Relationship between corporate governance mechanisms and Conservatism

Yahya Yeghaneh; Morteza Ahmadi

Volume 10, Issue 38 , July 2013, Pages 29-52

Abstract
  Strong corporate governance structure results in better monitoring of management, timely accounting information, and increasing speed of bad news recognition in order to inform the board and taking needed action (Garcia et al, 2005). On the other hand, conservatism creates a system that prevents the ...  Read More

Prediction of abnormal return according profit and industry momentum model in Tehran stock exchange

mousa Bozorge Asl; Amir Abbas Sahebgharani

Volume 10, Issue 38 , July 2013, Pages 53-67

Abstract
  Momentum strategies which are widely use as a transaction strategy and portfolio management shows the continuation of recent trend of stock prices and beliefs that recent trend will be continued in future. These strategies are in contrast with EMH even in the weak form and are considered as Technical ...  Read More

Recognition of Efficient Factors Affecting in companies’ bankruptcy using TOPSIS_AHP

Shokrollah Khajavi; Fatemeh sadat Amiri

Volume 10, Issue 38 , July 2013, Pages 69-90

Abstract
  In company’s bankruptcy, stockholders, creditors and other stakeholders incurred lose and got affected. Thus, before any decisions, it is necessary to consider whether there is any signs of bankruptcy. In this research, after recognition of influencing variables on companies’ bankruptcy, ...  Read More

The Effects of Cost of Capital on the Relationship Between Earnings and Stock Returns

Seyed Abbas Hashemi; Hadi Amiri; Roya Moeein Ghafghazi

Volume 10, Issue 38 , July 2013, Pages 91-117

Abstract
  Because the accounting profit computation does not consider the cost of capital, it has always been criticized. One of the proxies of accounting earnings that recently were taken into consideration by accounting researchers is residual income. In this study, the relationship between accounting earnings ...  Read More

The Neglect of Accounting Theory: Comparative Study of Accounting Articles in the Authentic Journals in Iran and Abroad

Zahra Dianati; Mahla Shahini

Volume 10, Issue 38 , July 2013, Pages 119-141

Abstract
  The procedure of tending to the accounting theories in accounting researches as a process of survey encountered some changes during past years. Since accounting Theory was neglected during past years, in this research we chose to survey the process of presenting accounting theories in Iranians research ...  Read More

Effect of information asymmetry and company life cycle on future stocks return: Evidence from Tehran Stock Exchange

Ahmad Khodamipoor; Mostafa Deldar; Mohsen Choopani

Volume 10, Issue 38 , July 2013, Pages 143-167

Abstract
  If the information asymmetry exists، some investors have private and confidential information about companies more and better than other investors .Information asymmetry cause inefficient information flow which can influence company's future returns. This study investigates the impact of information ...  Read More