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 11 (2014)
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)
Measuring the Competition in Audit services Market Through Examination of Audit Fee Stickiness

Omid Pourheidari Pourheidari; Mojtaba Golmohammadi Shuraki

Volume 12, Issue 47 , October 2016, Pages 1-21

Abstract
  The purpose of this research is to understand the factors that affect the pricing of audit services and measurement of competition in audit services market through examination of audit fee stickiness. The study helps to explain why the audit fee model does not fully explain the level of audit fees. For ...  Read More

Idiosyncratic risk Pricing: Evidence from Tehran Stock Exchange

Mohammad Arabmazar Yazdi; Ahmad Badri; Maryam Davallou

Volume 12, Issue 47 , October 2016, Pages 23-46

https://doi.org/10.22054/qjma.2015.2535

Abstract
  The purpose of this research is the empirical test of idiosyncratic risk pricing in Tehran Stock Exchange during 1378 to 1389. The research is considered as “Ex-post facto” that has been done using “portfolio study approach” and is based on observational data. The statistical ...  Read More

Herding behaviour in mutual fund industry, evidence from Tehran Stock Exchange

Jafar Babajani; Javad Ebadi; Nasrin Moradi

Volume 12, Issue 47 , October 2016, Pages 47-71

https://doi.org/10.22054/qjma.2015.2536

Abstract
  Behavioural finance approach gives us the possibility that in addition to the traditional concept of finance, human behaviour and psychological factors also result in variances in stock prices. In fact, this paper uses behavioural approach to transparency and understanding the impact of accidental and ...  Read More

The Relationship between Net Operating Assets and Accounting Conservatism

Farrokh Barzideh; Afsane Ghasemi

Volume 12, Issue 47 , October 2016, Pages 73-92

https://doi.org/10.22054/qjma.2015.2537

Abstract
  The present study examines the relationship between net operating assets and conservatism. To this end, the data of about 130 firms listed in Tehran Stock Exchange (TSE) from 1386 to 1390 has been collected and statistically analyzed with multiple-variable regression models based on combination data. ...  Read More

Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange

Mehdi Safari Grayeli; Alieh Balarastaghi

Volume 12, Issue 47 , October 2016, Pages 93-112

https://doi.org/10.22054/qjma.2015.2538

Abstract
  This study examines the factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange. In order to achieve this goal a comprehensive index of 18 factors related to corporate governance, which are compatible with Iran's reporting environment as a measure of the quality ...  Read More

کیفیت سود، قیمت سهام، صنعت ساختمان، ضریب واکنش سود، جریان نقد عملیاتی.

Hojat Saydi; Marjaneh movahedpour

Volume 12, Issue 47 , October 2016, Pages 93-112

https://doi.org/10.22054/qjma.2015.2539

Abstract
  Because of specific characteristics of companies in specific industries such asconstruction industry, whose operation cycles are usually more than one fiscal year,there are different methods and policies for revenue recognition. Errors inaccounting estimates in specific industries reduce the usefulness ...  Read More

The Empirical Investigation of Relationship between Political Costs and Growth Opportunities: A Structural Equation Modeling Approach

Mehdi Hiedari; Hamzeh Didar; Bahman Qaderi

Volume 12, Issue 47 , October 2016, Pages 141-157

https://doi.org/10.22054/qjma.2015.2541

Abstract
  One of the consequences of political economy is the government's influence on economic units. Companies that have a good relationship with government; pay less tax, have a greater market share, receive additional bank loans, In comparison with the other companies use the government concessions and in ...  Read More

Idiosyncratic risk Pricing : Evidence from Tehran Stock Exchange
Volume 12, Issue 47 , October 2016, Pages 23-47

https://doi.org/10.22054/qjma.2020.99.1005

Abstract
  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . .. .. . . . . . . . . . . . . . . The purpose of this research is empirical test of idiosyncratic risk pricing in Tehran Stock Exchange during 1378 to 1389. The current research is considered ...  Read More

The Empirical Investigation of Relationship between Political Costs Theory and Growth Opportunities: A Structural Equation Modeling Approach

mehdi heidari; hamze didar; bahman` ghaderi

Volume 12, Issue 47 , October 2016

https://doi.org/10.22054/qjma.2020.214.1017

Abstract
  Abstract One of the consequences of political economy is the government's influence on economic units. Companies that have a good relationship with government; pay less tax, have a greater market share, receive additional bank loans, In comparison with the other companies use the government concessions ...  Read More

Factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange
Volume 12, Issue 47 , October 2016

https://doi.org/10.22054/qjma.2020.5237.1197

Abstract
  This study examines the factors affecting the quality of corporate governance in listed companies in Tehran Stock Exchange. In order to achieve this goal a comprehensive index of 18 factors related to corporate governance, which are compatible with Iran's reporting environment as a measure of the quality ...  Read More