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)
In Accuracy of Management Earning Forecast in IPO Prospectuses

Hamid Khaleghi Moghadam; Mahmood Bahramian

Volume 3, Issue 10 , July 2005, Pages 1-28

Abstract
  Companies going public in Iran include a forecast of next year's profit in their prospectuses. Investors use this information for their future decision. Accuracy of the forecast is crucial because it seems to be a credible signal for long-term performance of stocks. In  this  study  we  ...  Read More

New State Tax Accounting Model - Basic Development in the Tax Information System

Jafar Babajani

Volume 3, Issue 10 , July 2005, Pages 29-72

Abstract
  The main purpose 'of this article is to present new and modem tax accounting system that is designed for state tax affairs organization. An organization's operating environment necessarily influences its financial accounting and reporting system. Understanding the fundamental nature of state tax organization ...  Read More

An Empirical Investigation of Determinants of Board of Directors' Bonuses of The Firms Accepted In Tehran Stock-Exchange (TSE)

Mohammad Namazi; Javad Moradi

Volume 3, Issue 10 , July 2005, Pages 73-101

Abstract
  In today's developed corporations, because of multiplicity of owners, direct monitoring of managers' performance is impossible, but this group only realizes the released benefits. Therefore, it is reasonable that they use governance mechanisms, for monitoring and optimal controlling behavior of hired ...  Read More

An Evaluation of the Independence and Competence of Iranian Association of Certified Public Accountants on the Attestation Services

Yahya Hassas Yeganeh; Ali Jafari

Volume 3, Issue 10 , July 2005, Pages 103-125

Abstract
  Audit quality is one of the fundamental discussions in auditing theory and practice. The goal of this research can be classified in five categories: Fist, identification of significant factors in audited quality through library research of survey. Second, collecting and analyzing identified factors among ...  Read More

Internet Financial Reporting and its Situation in Iran

Ali Saghafi; Mohammad Arab Mazaryazdi; Rafik Baghomian

Volume 3, Issue 10 , July 2005, Pages 127-156

Abstract
  The fast moving pace of developments on the Information and Communication Technologies (ICT) and especially on the Internet, affects all aspects of society. In accounting, the Internet provides a new and revolutionary method of financial reporting. It is fast, cheap and increasingly accessible to shareholders ...  Read More