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 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
The Effect of Financial Leverage on Earnings Response Coefficient

Mohsen Khoshtinat; Hamed Fallah Joshaghani

Volume 5, Issue 17 , April 2007, Pages 1-25

Abstract
  In this study the effect of "Financial Leverage (FL) on Earning Response Coefficient (ERC)" for accepted members of Tehran Stock Exchange is considered. The purpose is to find out whether or not the investors, analysts, etc. consider the capital structure and leverages of the firms when reacting to the ...  Read More

The Effects of Stock Market Indicators on Stock Price Prediction

Hamid Khaleghi Moghadam; Parviz Piri

Volume 5, Issue 17 , April 2007, Pages 27-61

Abstract
  In the view or market theoreticians, investors and other participants, attain more successful with appropriate valuation measures. This article tries to show and compare the effect and relevance between various market indicators and stock price predictions. For  this purposes,  market  indicators ...  Read More

The Relationship between the Percentage of Outside Directors and Institutional Investors with Properties of Earnings Forecast

Saber Sheri; Mohammad Marfou

Volume 5, Issue 17 , April 2007, Pages 63-104

Abstract
  There are significant differences in disclosure of information among firms. Identification of factors affecting management in formation disclosure is a useful research area and wide variety of    users such as: market pol icy makers, investors and academicians could take advantage of the ...  Read More

Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law

Jafar Babajani; Mohammad Javad Moradmand

Volume 5, Issue 17 , April 2007, Pages 105-128

Abstract
  In this research the function of the enforcement 272 clause of the  direct  taxes  law  by  the  CPAs  for  the  examination of the existing meaningful difference between the recognized income taxable by the officers of the fiscal affair organization and the ...  Read More

Explaining the Effective Factors on Short Term Abnormal Rate of Return of New Companies' Stock: In Case of Tehran Stock Exchange

Mohammad Reza Nikbakht; Mohammad Reza Asgari; Hamidreza Ganji; Arash Tahriri

Volume 5, Issue 17 , April 2007, Pages 129-150

Abstract
  In this study the existence of abnormal return and its effective factors were examined. The results show that there is positive short term abnormal return during six month after the acceptance of sampled corporations in exchange. Among seven variable s; Size, Horizon, Coefficient of Variances, Stock ...  Read More

The Effect of Corporate Governance on Decrease Earning Management

Yahya Hassas Ycganeh; Narges Yazdanian

Volume 5, Issue 17 , April 2007, Pages 151-171

Abstract
  This research seeks to find an answer to this quest ion ''how do some corporate governance practices affect earning management in Iran?" The investigated corporate governance principals in this research are: the percentage of institutional investors' ownership, the existence of non-executive directors ...  Read More

Relationship between Disclosure Quality and Earnings Management

Hamid Bodaghi; HamidReza Bazaz Zadeh

Volume 5, Issue 17 , April 2007, Pages 173-212

Abstract
  The most investigation of earnings Management literature are about why and how earnings management are done and what the results of this behavior i s. But there have been very few researches on the ways to controlling this. This research pays attention to more and more complete disclosure as an approach ...  Read More