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)
Companies Going Concern Evaluation and its Relation to P/E Ratio

Hamid Khaleghi Moghaddam; Vahab Rostami

Volume 1, Issue 3 , October 2003, Pages 2-26

Abstract
  In this research, the Market efficiency related to going concern entity and its Probability reflect on the price/earnings ratio (P/E) was tested that whether, when going concern entity evaluated above later it's PIE become near to industry's P/E and vice versa? In this research, one of the bankruptcy ...  Read More

The Effects of the Auditing Reports on the stock Price of the Listed Corporations in Tehran Stock Exchange

Yahya Hassas Yeganeh; Sara Yaghoobi Manesh

Volume 1, Issue 3 , October 2003, Pages 27-59

Abstract
  The existence of the reliable financial information is necessary for the permanence Eternity of the today world financial (economic) decision making needs to confident and reliable information. The role of the ·auditors is to attest (verify) the financial statements that results in being confident ...  Read More

Evaluation of Different Security Valuation Models at Tehran Stock Exchange

Mohsen Dastgir; Mehran Hoseini Afshari

Volume 1, Issue 3 , October 2003, Pages 60-94

Abstract
  After initial Pricing of stocks at Tehran stock exchange, security prices will fluctuate according to the market prices. The question is which theoretical model, the market price of securities, will follow? The aim of this study is to identify among the best theoretical models, a model, which can best ...  Read More

An Examination of Relationship between Labor and Capital Indexes with Profitability Indexes in Public Companies

Hassan Ali Sinaei; Farzad Ahmadi

Volume 1, Issue 3 , October 2003, Pages 95-125

Abstract
  The aim of this research is to find any relationship between productivity and profitability indexes; the fact that whether productivity level movement affects the profit movement or not? And if there is any relationship between them, how is it? To Study the subject , among population of private and ...  Read More

Income Management and Management Bonus: Study for Financial Information disclosure

Mohsen Khoshtinat; Abdollah Khani

Volume 1, Issue 3 , October 2003, Pages 127-153

Abstract
  One  of  the  most  important  characteristics  of corporation is  distinction between  ownership  and  management.  On this basis, manager exclusively available to access to apart of information   and   he/she is   ...  Read More

On the Accountability - Based Conceptual Framework of Accounting

J Babajani; Amir Poorianasab

Volume 1, Issue 3 , October 2003, Pages 155-171

Abstract
  A conceptual framework of accounting can be decision based or accountability based. The choice critically affects the resulting framework. A framework that is decision based is centered on the decision maker, namely, the user of accounting information. Suppliers of accounting information might as well ...  Read More