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)
Developing a Model for Corporate Governance Rating in Iran

Y. Hassas Yeganeh; M. J. Salimi

Volume 8, Issue 30 , July 2010, Pages 1-35

Abstract
  This study investigates for developing a model for corporate governance rating in Iran. We review corporate governance literature and resources and after taking into account social, economic, political and cultural conditions of Iran, the conceptual model and questionnaire was prepared. Based on the ...  Read More

A Decompositional Analysis of Capital Structure and Its Determinants: Evidences from Tehran Securities Exchange

A. Badri; M. Imanyfar

Volume 8, Issue 30 , July 2010, Pages 37-58

Abstract
  Empirical studies of capital structure are fraught with difficulties. As mentioned by Harris and Raviv (1991), the interpretation of results of these studies should consider the difficulties involved in measuring both leverage and the explanatory variables. In other words, resulting from empirical studies ...  Read More

Evaluation of Pension Plan Reporting Uniformity in Entities' Financial Statements

A. Rahmani; Z. Bayati

Volume 8, Issue 30 , July 2010, Pages 59-77

Abstract
  Pension plans accounting is a controversial issue. Providing the defined benefits pension plans in companies' financial statements is very important considering the lack of accounting standard in Iran in this regard, and most of the financial statements users are interested in true understanding of companies' ...  Read More

Value Relevance of Conservative and Non-conservative Accounting Information

A. Kbodamipour; R. Mahroomi

Volume 8, Issue 30 , July 2010, Pages 79-98

Abstract
  The purpose of this study is to investigate the existence of conservatism and its effect on value relevance of accounting information. The methodology of present study is quasi experimental. The statistical society includes companies accepted in Tehran Stock Exchange, and the time span of the study is ...  Read More

The Study & Explanation of Earnings Quality with Balance Sheet Approach

M. Azimi Yancheshmeh

Volume 8, Issue 30 , July 2010, Pages 99-126

Abstract
  This paper investigates earnings quality with a balance sheet approach. Earnings quality has various definitions. One of them is Earnings persistence. It means that the company has more ability for maintaining current earnings. We compared accrual component persistence with cash component.  We introduced ...  Read More

The Relationship between Accounting Conservatism and Bankruptcy Risk in TSE'S Listed Companies

N. Rahimian; M. Salehirad; H. Mohammadi

Volume 8, Issue 30 , July 2010, Pages 127-149

Abstract
  This paper investigates the relationship between Accounting Conservatism and Bankruptcy Risk in Tehran Stock Exchange (TSE). To do so, the sample firms have been divided into two groups: bankrupting firms and non-bankrupt firms. It is assumed that firms subject to the article 141 of the amendment to ...  Read More

The Feasibility of Balanced Scorecard Implementation in Performance Measurement of Shiraz Hospitals

Sh. Khajavi; M. Sayrani; A. Allahyari

Volume 8, Issue 30 , July 2010, Pages 151-177

Abstract
  This study aims at investigating the feasibility of the application of "Balanced Scorecard", in performance measurement of Shiraz hospitals. Balanced Scorecard is one of the management accounting techniques which was first introduced by Robert Kaplan and David Norton in 1992. This technique organized ...  Read More