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 Effect of Firm Size on Information Content of Earning Announcement

Mohsen Khoshtinat; Soghra Barari Nokashti

Volume 4, Issue 16 , January 2007, Pages 1-18

Abstract
  Financial statements release and announcement earnings convey some information to the capital market and causes changes in price and exchange volume of stocks. Accountants concern with such questions as: is there a relationship between accounting and the stock price changes and the abnormal returns around ...  Read More

Predicting Iranian Firm Financial Distress: A New Mode

Majid Shariatpannahi; Mohsen Shorabi Araghi

Volume 4, Issue 16 , January 2007, Pages 19-41

Abstract
  Men have always been interested in predicting different events, such as financial distress in different firms. In this research also has been tried to answer if it is possible to predict financial distress on the base of financial ratios, and if the answer is yes, to present a model in order to distinguish ...  Read More

The Effective Factors on Timeliness of Audit Report: Evidence from Iran

Farokh Barzideh; Morteza Moayeri

Volume 4, Issue 16 , January 2007, Pages 43-69

Abstract
  An important qualitative attribute of financial statements is timeliness of their information. The recognition that the length of the audit may be the single most important  determinant  affecting  the timeliness of reporting, has motivated recent research on audit delay. The present study ...  Read More

To Study the Behavior of Selling, General, and Administrative (SG&A) Costs and Cost of Goods Sold in Manufacturing Firms Accepted in Tehran Stock Exchange

Mohammad Hosein Ghaemi; Masoomeh Nematolahi

Volume 4, Issue 16 , January 2007, Pages 71-89

Abstract
  A   fundamental   assumption   in  cost  accounting   is  that   the  relation between   costs  and  volume  is  symmetric  for  volume  increases  and decreases.  In  this ...  Read More

Factors Affecting Unqualified Financial Reports

Abbas Hoshi

Volume 4, Issue 16 , January 2007, Pages 91-125

Abstract
  The financial statements accompanied by independent auditors’ unqualified report which presents to capital market are used by interested beneficiary users. According to rules and regulations of the capital market, acceptance of the companies in the stock exchange list and its continuity requires ...  Read More