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)
A Study of the Relationship between Significant Macro Economical Variables and Important Accounting Variables

H.R Baradaran Shoraka; S.M Seyed Motahari

Volume 5, Issue 20 , January 2008, Pages 1-35

Abstract
  In this article we have tried to consider the relation between four important macro-economic variables including: GDP (excluding petroleum), petroleum revenue, investment in the section of structuring and inflation with three majors accounting variables including: net operational profit margin ratio, ...  Read More

The Relationship between Information Asymmetry and Conservatism

Mohsen Khoshtinat; Fereshteh Yoosefi

Volume 5, Issue 20 , January 2008, Pages 37-59

Abstract
  This paper studies the relationship between information asymmetry and accounting conservatism in financial statements. Information  asymmetry   between   informed   and  uninformed equity  investors  creates  an  agency  cost  that ...  Read More

Relationship of Stock Returns with Firm Size, Book-to -Market Equity Ratio and Earning-to-Price Ratio in Tehran Stock Exchange

Majid Shariat Panahi; Farman Khosravi

Volume 5, Issue 20 , January 2008, Pages 61-87

Abstract
  The capital asset pricing model (CAPM) states the equilibrium relationships between risk and expected return. This model argues that only systematic risk should be priced in the market; specific or idiosyncratic risk does not get a risk premium. Despite the CAPM being a more useful model in the financial ...  Read More

Factors Associated with Auditor Changes in Iranian Corporations

Javad Rezazadeh; Kamal Zareie Moravvej

Volume 5, Issue 20 , January 2008, Pages 89-105

Abstract
  The purpose of this study is examining the impact of worldwide known factors on auditor changes in Iranian corporations. For the study, the population of interest comprises all companies listed on the Tehran Stock Exchange (TSE). The sample comprises 37 auditor-change TSE companies and 37 non-auditor-change ...  Read More

The Role of Auditor Quality and Asset Reliability in Equity Valuation

Saber Sheri; Abdolkarim Moghaddam

Volume 5, Issue 20 , January 2008, Pages 107-128

Abstract
  In this survey, the impact of auditor quality and asset reliability on equity valuation has been studied. It has used the results of Richardson et al (2005), for categorizing asset and liabilities in four levels as low, medium, high and not classified groups. The criteria of high quality auditor were ...  Read More

A Survey on the Relationship between Market Value Added and Performance Measures in Tehran Stock Exchange

Mohamad Kashanipoor; Amir Rasaiian

Volume 5, Issue 20 , January 2008, Pages 129-157

Abstract
  Market   Value   Added   is   important   measure   in   firms' performance measurement. The main goal of this paper is to review the relationship between MVA and some measures of performance measurement such as EVA~ROA, SRE, PBT/S ...  Read More