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 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals

Mohamad Arabmazar Yazdi; M. Mostafazadeh

Volume 6, Issue 23 , October 2008, Pages 1-18

Abstract
  This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short­ term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE), Earnings management reduces the value-relevance ...  Read More

Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness

H. Khaleghi Moghadam; F. Karami

Volume 6, Issue 23 , October 2008, Pages 19-41

Abstract
  This paper aims to evaluate the earning forecasting model based on cost variability and cost stickiness   in comparison to other forecasting models. Cost stickiness means that the rate of decrease in costs while sale declines is less than the rate of increase in costs while sale grows. In other ...  Read More

The effects of working capital management on the profitability of the firms listed in Tehran Stock Exchange

M.H. Setayesh; M. Kazemnejad; M. zolfaghari

Volume 6, Issue 23 , October 2008, Pages 43-65

Abstract
  This study investigates the effects of working capital management on the profitability of the firms listed in Tehran Stock Exchange. Withthis regard, variables such as receivables collection period,  inventory conversion period, accounts  payable  payment  period,  and cash conversion ...  Read More

Dividends Informativeness about Future Earnings

Farokh Barzideh; S.M. Borhani

Volume 6, Issue 23 , October 2008, Pages 67-88

Abstract
  This study presents evidence on the validity of the dividend signaling hypothesis, by using a new testing approach. The main question in this paper is whether dividend is informative   about a firm’s future earnings.  We  examine this issue  by investigating   the ...  Read More

The Relation between Corporate Governance and Firm Value in Tehran Stock Exchange

A. Modarres; M. Fe’li

Volume 6, Issue 23 , October 2008, Pages 89-106

Abstract
  Globalization, through linking companies to international markets and increasing competitive space, has necessitated the restructuring of companies. Combination of companies, ownership and development of target markets are  among  the  efforts  made  by  companies  in  ...  Read More

Investigating the Effects of Ownership Concentration on Performance in the Firms Listed in Tehran Stock Exchange

Sh. Mashayekh; R. Mahavarpour

Volume 6, Issue 23 , October 2008, Pages 107-122

Abstract
  In this research the relation between ownership concentration and performance has been investigated   so based on research conditions, 58 listed companies in TSE were selected and their information for the period of 1380-1383 was used. The regression model used in this research pooled cross­ ...  Read More