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 1 (2003)
Surveying the Performance of Initial Public Offerings' Pricing in Tehran Security Exchange Market

Ahmad Zariffard; Hamed Mehrjoo

Volume 2, Issue 8 , January 2005, Pages 1-27

Abstract
  In this paper the principle subject is to survey the short-run return of initial public offering (IPO) in Tehran security exchange market. Three empirical patterns are documented and analyzed: short-run underpricing, hot issue markets and long-run underperformance.  In this article the IPOs in Tehran ...  Read More

Independence of Universities; Opportunity or Threat?

Jafar Babajani

Volume 2, Issue 8 , January 2005, Pages 29-53

Abstract
  In the middle of year l 383, universities and research institutions of Iran regained their independence. According to  article 49 of the  forth  plan act, the financial and administration affairs of universities will be directed by approved boards of trustee's regulations , starting at ...  Read More

Factors Affecting Professional Power of Independent Audit

Yahya Hassas Yeganeh; Ruhollah Rajabi

Volume 2, Issue 8 , January 2005, Pages 55-86

Abstract
  A wide range of theories and hypotheses positively or normatively have justified the need for presences of audit process as a monitoring body for reassuring financial information provided to the public. There is a consensus that the audit function should be performed in a professional framework. Nowadays ...  Read More

Role of Fundamental Accounting Information in Predicting Stock Return

Ali Saghafi; Saber Sheri

Volume 2, Issue 8 , January 2005, Pages 87-120

Abstract
  This Study is aimed at examining the usefulness of financial statements information. In particular, usefulness criteria of financial statements depend upon relevance and predictive ability. So far many models and hypotheses have been developed in order to evaluate and predict stock return through different ...  Read More

The Review of Information Content of Cash Value Added (CVA) in Relation to Annual Stock Return: Comparative Analysis with Operating Profit (OP) and Operating Cash Flow (OCF)

Iraj Noravesh; Mehdi Heidari

Volume 2, Issue 8 , January 2005, Pages 121-151

Abstract
  In order to examine information content of three performance measures of CVA, OP, OCF, we pose two questions as follows: 1. Does Cash Value Added (CVA) explain annual stock return variations better than Operating Profit (OP) and Operating Cash Flow (OCF)? 2. Does Cash Value Added (CVA) have information ...  Read More