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 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
Stock Liquidity Risk and Earnings Quality

A. Saghafi; M. Marfou

Volume 8, Issue 29 , April 2010, Pages 1-37

Abstract
  Based on prior research conducted in different countries, the quality of information provided by the accounting system could affect the stock liquidity risk. In general terms, higher quality of information causes lower liquidity risk. This paper clarifies the relationship between earnings quality and ...  Read More

Investigation of the Firm Book-To-Price Operating and Leverage Components Effect in Stock Returns in Tehran Stock Exchange

Gh. Kordestanim Kordestani; M. Akbari

Volume 8, Issue 29 , April 2010, Pages 39-64

Abstract
  Fama and French (1992) observe that book-to-price (B/P) ratios are positively correlated with subsequent stock returns, a relation that has come to be   known as the book-to-price effect and Penman, Richardson, and Tuna (2007) explains that The B/P ratio can be decomposed into an enterprise ...  Read More

Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies

G. Boulou; Y. Hassas Yeganeh; R. Harasani

Volume 8, Issue 29 , April 2010, Pages 65-95

Abstract
  This paper investigates earnings quality’s trend in Tehran stock exchange listed companies over the period 1380-1387 using a sample of 64 companies in 4 industries. In this paper, earnings quality was measured across 4 dimensions: accruals quality, earnings persistence, earnings predictability ...  Read More

Assessing the Effect of Board composition on the performance of Listed Companies in Tehran Stock Exchange

M. Araab Mazar Yazdi; R. Taher Khani

Volume 8, Issue 29 , April 2010, Pages 97-113

Abstract
  As a functional and economical procedure, the change of firm ownership into generalization, leads to a growth in firm fund and as a result, an Expansion in its commercial operation. The need for great funds in commercial units and the formation of corporation as a result, leaded to separation of ownership ...  Read More

Relationship between Institutional Investors and Earnings Quality

S.H. Sajadi; R. Takor; A. Mahmoudi

Volume 8, Issue 29 , April 2010, Pages 115-137

Abstract
  Earnings quality is discussed by multiple dimensions. The purpose of this paper is to study the relationship between institutional investors and earnings quality using the Financial Accounting Standards Board's conceptual framework (including, Predictive value or feedback value, Neutrality, Timeliness, ...  Read More

Surveying the Relation between Financing Methods and Future Stock Return

Gholamhossein Asadi; Alireza Pourbagherian

Volume 8, Issue 29 , April 2010, Pages 139-153

Abstract
  One of the most important fields of management decision making that has important effect on the wealth of stockholders is financing methods of the firm. Companies need financial resources for their current operation & future growth. For financing, companies usually face some limitations; therefore ...  Read More

Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence

H. Kazemi; M. Toreini

Volume 8, Issue 29 , April 2010, Pages 155-170

Abstract
       In this study, related properties of accounting earnings as earnings volatility and earnings persistence have been studied. Theory in this study, poor matching as “noise” in the economic relation between revenues and expenses is introduced. As a result, poor matching ...  Read More