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 Ability of Current Operating Income to Predict Future Operating Cash Flows over the Time

Hamid Khaleghi Moghaddam; Elham Hamidi

Volume 5, Issue 19 , October 2007, Pages 1-20

Abstract
  In this research, we examine the value relevance of accounting information over the time in order to use it in valuation models. For this reason, the ability of current operating Income to predict one­year-ahead operating cash flows has been examined by means of annual cross-sectional regression ...  Read More

Evaluation of Effecting Variables on the Credibility of Management Earning Forecast

Mohsen Khoshtinat; Morteza Akbari

Volume 5, Issue 19 , October 2007, Pages 21-49

Abstract
  Different information introduced to the market by the listed companies affect share prices in the capital market. Some are used for forecasting and estimation, so its credibility and authenticity is under question. A major problem almost all managers are facing with is that to what degree their earnings ...  Read More

The Effect of Non Audit Services & Auditor Economical Dependence to A client on Auditor Independence

Seyyed Hossein Sajjadi

Volume 5, Issue 19 , October 2007, Pages 51-72

Abstract
  The   major   aim   of   this   research   is   to   study   the   auditor's independence From Iranian certified Accountant’s point of view. The result of this study indicates that Factors such ...  Read More

Investigating the Relation between Dividend with Economic Value Added and Return on Assets in the Companies Listed in Tehran Stock Exchange

Hossein Etemadi; Banani Mahdi

Volume 5, Issue 19 , October 2007, Pages 73-91

Abstract
  One aim of investors in the purchasing of company stocks is using from the dividends. Investors enjoy from the cash flow and want to receive assure for particular amounts in the determine time, on the other hand, dividends payout can indicate the financial healthy and suitable condition of company for ...  Read More

Effective Factors in Client Acceptance Decision in Audit Firms

Yahya Hassas Yeganeh; Ali Asghar Arab Ahmadi

Volume 5, Issue 19 , October 2007, Pages 93-114

Abstract
  Despite information asymmetry between auditor and client that may result in adverse selection (undesirable client acceptance), auditor should evaluate all phases of audit engagement before establishing any relationship with prospective client. This is due to the fact that, the prospective clients that ...  Read More

Empirical Examination of the Explanatory Power of Stock Returns by Fama and French Model ill Tehran Stock Exchange

Saber Sheari; Narbeh Aghazarian

Volume 5, Issue 19 , October 2007, Pages 115-134

Abstract
  The present study empirically examines the explanatory power of portfolio returns by Fama and French three-factor model (including systematic risk of portfolio, size of portfolio and book-to-market value of portfolio) in Tehran Stock Exchange (TSE). This study is to answer the question that whether the ...  Read More