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)
The Effect of Earnings Quality Measures on Excess Stock Return

D. Forooghi; N. Hamidian; M. Mohammadian2F

Volume 12, Issue 48 , January 2017, Pages 1-28

https://doi.org/10.22054/qjma.2016.4048

Abstract
  AbstractThe present study aims at investigating the influence of earnings quality measures on excess stock return and the capability of each one of those measures in explanation for this excess. For so doing, in the current research, eight measures for earnings quality in four total categories have been ...  Read More

The Impact of Stock Overvaluation on Stock’s Abnormal Returns and their Volatility over Time

Ali Ghasemi; Mohammad Reza Nikbakht

Volume 12, Issue 48 , January 2017, Pages 29-51

https://doi.org/10.22054/qjma.2016.4049

Abstract
  This study examines the impact of stock overvaluation on abnormal stock returns and their volatility over time in listed companies of Tehran Stock Exchange. To measure stock overvaluation, Rhodes-Kropf et al (2005) research and to measure abnormal stock returns and their volatility over time, the Fama ...  Read More

Relationship between Institutional Ownership Types and Disclosure Quality in Tehran Stock Exchange

M.H. Setayesh0F; M. Ebrahimi Maimand1F

Volume 12, Issue 48 , January 2017, Pages 53-75

https://doi.org/10.22054/qjma.2016.4050

Abstract
  Today companies try to say that they are a good investment choice and Attempt to improve firm value by disclosure of information. In this study relationship between ownership by different types of institutional investors - including Dedicated, Quasi-Indexing and Transient institutions - and disclosure ...  Read More

Examining Relationship between Information Asymmetry and Mispricing of Accruals

Gholamreza karami0F; Maryam farajzadeh1F

Volume 12, Issue 48 , January 2017, Pages 77-104

https://doi.org/10.22054/qjma.2016.4051

Abstract
  AbstractThe purpose of the present study is to investigate the relationship between information asymmetry and mispricing of accruals in Tehran Stock Exchange. Hence, we hypothesize that there is a significant positive relationship between the level of information asymmetry and mispricing of accruals. ...  Read More

Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude

Elnaz Tajvidi0F; Hamideh Esnaashari; Ahmad Haj Noruzi

Volume 12, Issue 48 , January 2017, Pages 105-122

https://doi.org/10.22054/qjma.2016.4052

Abstract
  AbstractOne of the most considered discussions in recent years is managementdecision about expense. Traditionally, profit analysis models haveassumed expense behavior depends on production and sales volatility.Although researches which are done in the 90s show holding thisassumption is not true. So these ...  Read More

The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items

Mohammad Hossein Safarzadeh; Ahmad Saghafi Pour1F

Volume 12, Issue 48 , January 2017, Pages 123-144

https://doi.org/10.22054/qjma.2016.4053

Abstract
  AbstractThis research investigates the impact of accounting conservatism on the stock market’s valuation of nonrecurring gains and losses. The sample is comprised of 126 publicly traded firms listed in Tehran Stock Exchange (TSE) during 1386-1392. The nonrecurring gains and losses, also known as ...  Read More

Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model

Yahya Kamyabi; Esmail Tavakolnia

Volume 12, Issue 48 , January 2017, Pages 145-164

https://doi.org/10.22054/qjma.2016.4054

Abstract
  AbstractRelations in the analysis of CVP, implies a linear relationship between sales, costs and profit. However, recent studies have documented a significant non-linear behavior of costs and profit, and cost stickiness is one of the most important behavior. Cost stickiness requires considerable conceptual ...  Read More

The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items
Volume 12, Issue 48 , January 2017

https://doi.org/10.22054/qjma.2020.3183.1133

Abstract
  This research investigates the impact of accounting conservatism on the stock market’s valuation of nonrecurring gains and losses. The sample is comprised of 126 publicly traded firms listed in Tehran Stock Exchange (TSE) during 1386-1392. The nonrecurring gains and losses, also known as special ...  Read More

Relationship Between Lag of sales changes with Asymmetric Expense Behaviour and the Moderating Effect of management Atitude

Hamideh Esnaashari; elnaz tajvidi; ahmad hajnoruzi

Volume 12, Issue 48 , January 2017

https://doi.org/10.22054/qjma.2020.6312.1237

Abstract
  One of the most discussion is considered in recent years is management decision about expense. In traditional way, profit analysis models have assumed expense behavior depends on production and sales volatility. Although researches which are done in the 90s show holding this assumption is not true. So ...  Read More

The Impact of Stock Overvealuation on Abnormal Stock Returns and their Volatility over Time
Volume 12, Issue 48 , January 2017

https://doi.org/10.22054/qjma.2020.7797.1277

Abstract
  This study examines the impact of stock overvaluation on abnormal stock returns and their volatility over time in listed companies of Tehran Stock Exchange. To measure stock overvaluation, Rhodes-Kropf et al (2005) research and to measure abnormal stock returns and rheir volatility over time, the Fama ...  Read More