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 2 (2004)
Volume 1 (2003)
The Evaluation Investors Overreaction in the Tehran Stock Exchange (TSE)

Mohhammad Reza Nikbakht; Mehdi Moradi

Volume 3, Issue 9 , April 2005, Pages 1-26

Abstract
  One of the assumptions of efficient market is that investors react to new information. The evidence show that investors overreact to new information. They tend to be either over-optimistic or over-pessimistic. Therefore equity prices are not equitably determined by the "true" forces of market supply/demand ...  Read More

The Impact of Firm-specific Attributes on the Relevance in Earnings and Cash Flows: Iranian Case

Omid Poorheidari; Mahmood Kohansal

Volume 3, Issue 9 , April 2005, Pages 27-41

Abstract
  The role of accounting information in setting security prices is one of the most fundamental issues in accounting. The purpose of this study is to extend the research on the value relevance of accounting numbers in two important directions. Firstly, we consider the Iran context and analyze if earnings ...  Read More

Comparing between Combined Financial Ratios Based on Cash Flow and Accrual Figures with Financial Ratios Based on Accrual Figures to Foresee the Companies Bankruptcies

Mohsen Khoshtinat; Mohammad Taghi Ghesvari

Volume 3, Issue 9 , April 2005, Pages 43-61

Abstract
  In the present article, the power of financial ratios based on cash flow statement will be investigated, to foresee the companies' bankruptcies. To accomplish this, two metric models of Multiple Auditing Analysis and Logistic Regression are used, and their predictive power for bankruptcy of present companies ...  Read More

The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements

Saber Sheri; Farshad Sabzalipor

Volume 3, Issue 9 , April 2005, Pages 65-96

Abstract
  The objective of financial accounting standard No.18 (Act-8) of Iran is to prescribe principles and procedures for preparation and presentation of consolidated financial statements. According to this standard, consolidated financial statements must be presented by the parent companies to provide information ...  Read More

Traditional versus Contemporary Managerial/Cost Accounting Techniques – Differences between Opinions of Academics and Practitioners

M. A. EKBATANI; M. A. SANGELADJI

Volume 3, Issue 9 , April 2005, Pages 1-27

Abstract
  In  this empirical study attempts were made to determine whether or not  there  was  a  significant  difference  between  the  opinions  of academics and practitioners regarding the usefulness of traditional vs. contemporary managerial/cost accounting ...  Read More