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)
Excess Return of Active Management in Investment Companies

Mohammad A. Mazar Yazdi; Shahnaz Mashayekh

Volume 1, Issue 4 , January 2004, Pages 1-24

Abstract
  The Performance Evaluation Models that developed from Middle of 1960s was used in many researches. Between three Models that were developed by William Sharp, Jack Treynor and Michael Jensen, many researches used differential excess return of Jensen Model. Some of researches that were previously done ...  Read More

The Study of Relationship between Changes in the Leading Indicators and the Accounting Profit of the Firms accepted at the Tehran Stock Exchange

M. A. Aghaee; S. Ali Hoseini

Volume 1, Issue 4 , January 2004, Pages 25-46

Abstract
  This study examines the predictability of accounting profit of the firms accepted at the Tehran Stock Exchange by adjusted Random Walk with past changes of Economic Leading Indicators. In random walk model, actual profit numbers of past years are independent variables. This model is based on assumption ...  Read More

Where Auditing Stands in Perceptions of Auditing Users

Vida Mojtahedzadeh

Volume 1, Issue 4 , January 2004, Pages 47-70

Abstract
  The Committee to Prepare a Statement of Basic Accounting Theory defines accounting as "the process of identifying, measuring and reporting economic information in a way that facilitates judgment and informed decision - making for the users of such information". This definition is a beginning in recognition ...  Read More

The Relationship between the Expenditures on Internal Audit Resources and the Expenditures on External Audit Services

Y. Hassas Yeganeh; S. H. Alavi Tabari

Volume 1, Issue 4 , January 2004, Pages 71-96

Abstract
  There are two readily identifiable areas of a business firm’s operations that require the use of professional auditing services. These areas parallel the organizational forms that the audit services take. In the first area, there is a need for external financial reporting which consists of a set ...  Read More

An Introduction to Price Indices in Stock Exchanges and Developing a New Price Index (Bindex) in Tehran Stock Exchange

M.H. Botshekan

Volume 1, Issue 4 , January 2004, Pages 97-128

Abstract
  Now  a  days  ,  the  size  and  trend  of  price  indices  i s  one  of  the  most effective factors of the  investors, decisions in  financial  markets. Bearing i n  mind  the variety  of  investment ...  Read More

A Study of the Effective Factors in Measurement of Using Financial Leverage in General Sharing Firms

H. Sinaei; A. Neisi

Volume 1, Issue 4 , January 2004, Pages 129-148

Abstract
  Most of the financial managers believe that financial leverage is one of the most important leverage concepts. This concept has a key position in capital structure. Management capital structure of a firm is a combination of debt and equity holders. A firm which has not any debt is a firm without debt ...  Read More