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 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Cultural Context of Conservatism and Secrecy in Accounting

Ali Saghafi; Javad Rezazadeh

Volume 1, Issue 1 , April 2003, Pages 3-39

Abstract
  This study examines the relationship among the cultural values of Iranian society, disclosure and conservatism degree of Iranian firms in presentation of financial statements. It is argued that an empirical relation exist between the cultural value, as conceived by Hofstede’s theory of the four ...  Read More

The Effect of Independent Auditor's Report on User's Decision Making

Yahya Hassas Yeganeh

Volume 1, Issue 1 , April 2003, Pages 41-60

Abstract
  On the basis of "Property Right" Theory, a company is considered as a small group of written or unwritten, formal or informal agreements between beneficiaries and their links: and it is supposed that each person follows his interests and a conflict of interest exists among them. The information inserted ...  Read More

International Accounting: Roles and Dimensions

Mohsen Khoshtinat

Volume 1, Issue 1 , April 2003, Pages 61-84

Abstract
  Understanding the international dimensions of accounting is vital for anyone who wants to do business or invest across national borders. Accounting amounts may vary substantially according to the principles that govern them. Differences in culture, business practices, Political and regulatory structures, ...  Read More

The Usefulness of Non-earnings Financial Statements Items as Earnings Predictors

Hamid Khaleghi Moghaddam; Ali Rahmani

Volume 1, Issue 1 , April 2003, Pages 109-142

Abstract
  This Paper Provides empirical evidence on the predictive ability of nonearning annual report numbers under an earning prediction approach. The most studies report that earning were generated by a random walk Process. The paper investigates information Content of accounting items. The Logit prediction ...  Read More