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 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
The Contemporary Role of EPS and Book value in Stock Price Evaluation

Mohsen Khoshtinat; Mehdi Rezaei

Volume 4, Issue 14 , July 2006, Pages 1-37

Abstract
  Earning as an important item of financial statement is considered by many researchers. Many researches in different aspect of earning show the extreme important of it. Here,  we attempt to consider  earning persistence  as a basic and effective factor in making decision and stock price ...  Read More

A Survey of Stock Price Bubbles in Tehran Stock Exchange on The Basis of Size & Type of Industries

Gholamhossein Asadi; Mohammd Reza Hamidi Zadeh; Asghar Soltani

Volume 4, Issue 14 , July 2006, Pages 39-71

Abstract
  Financial markets, especially capital markets are accounted as the most important instrument of equipment and financial resource allocation, but whenever wide- spread deviation and deranges occur in this market, allocation and equipment of financial resources faces serious difficulties in the country. One ...  Read More

The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets

Gholamhossein Mahdavi; Ghodrat Sharifinia

Volume 4, Issue 14 , July 2006, Pages 73-98

Abstract
  In Iran, most of the time, companies prepare their financial statements merely according to the provisions of depreciation in the direct taxes act. It seems that, in some cases, these statements are not based on accounting principles. Depreciation expense is one of items which its calculations are done ...  Read More

Functional Fixation on the Valuation of the Firm

Hamid khaleghi Moghadam; Abdol Mehdi Ansari

Volume 4, Issue 14 , July 2006, Pages 99-132

Abstract
  Valuation theories and models have evolved over time from the very simple present value formulation to more complex relationships. But the causality between accounting numbers and the value of the firm has not been succinctly developed investors, investment advisors, and analysts continue to utilize ...  Read More

Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market

Yahya Hassas Yeganeh; Gholamhassan Taghinataj Malakshah

Volume 4, Issue 14 , July 2006, Pages 133-176

Abstract
  The quality of accounting information (including the relevance and the reliability) has effect on capital market efficiency and optimizing decision process. The accounting and auditing education knowledge and profession usually are tried for optimizing the quality. This study examined demand of the ...  Read More