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 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
Financial Accounting
The Financial Consequences of Risk Disclosure in the Iranian Capital Market: A Case Study of Banks Listed in Tehran Stock Exchange

Ali Rahmani; Gholamreza Solimani; Mandana Taheri

Volume 18, Issue 70 , July 2021, , Pages 27-50


  Interest groups, especially shareholders have demand for Disclosure and Reporting in the capital market and they change their expectations of risk and return based on disclosure of information. Therefore, disclosure has economic consequence for companies that according to the empirical literature, cost ...  Read More

Determinants of Voluntary Disclosure in Iran Capital Marke

Ali Rahmani; Nazanin Bashirimanesh

Volume 14, Issue 56 , January 2018, , Pages 1-32


  Voluntary disclosure of managers as one of the mechanisms of transparency are noticed by analysts and capital market participants. Identifying the determinants of voluntary disclosure can help to understand the factors that affected the transparency and efficiency of capital market and efficiency of ...  Read More

Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies

Reza Hesarzadeh; Hossein Etemadi; Adel Azar; Ali Rahmani

Volume 13, Issue 50 , July 2016, , Pages 89-136


  According to the information perspectives of accounting, the main function of accounting is to provide information and to reduce uncertainty. Therefore, accounting capacity of reducing uncertainty determines the accounting quality (AQ) and so, we are attempting to find the best combinations ...  Read More

Financial flexibility and Capital Structure Decisions of companies listed in Tehran Stock Exchange (TSE)

Saber Sheri Anaghiz

Volume 12, Issue 46 , July 2015


  The company's ability to identify potential funding sources both internal and external, are the main factors of growth and development. The main objective of companies is to maximize shareholder wealth and the company's capital structure is one of the factors contributing to this, that involve financial ...  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

  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

The Performance of IPO in Iran: Empirical Test of Some Related Factors

S.H. Alavi Tabari; A. Rahmani; SH. Maki

Volume 6, Issue 22 , July 2008, , Pages 73-96

  This study has investigated the IPOs’ long-term performance, in Tehran Stock   Exchange. The purpose of this study was to examining if IPOs underperform in long-term.  Furthermore,    this  study   has  investigated    the effects ...  Read More

Empirical Relationship between Accounting/ Market Variables and Stock Return

Ali Rahmani; Elnaz Tajvidi

Volume 3, Issue 11 , October 2005, , Pages 227-246

  In view of the expanding capital market, it is of great significance to recognize the variables affecting stock return and its price. There exist different methods for the prediction of stock return such as the Capital Assets Pricing Model, the so-called CAPM, Market Model, Arbitrage Pricing Theory and ...  Read More

The Usefulness of Non-earnings Financial Statements Items as Earnings Predictors

Hamid Khaleghi Moghaddam; Ali Rahmani

Volume 1, Issue 1 , April 2003, , Pages 109-142

  This Paper Provides empirical evidence on the predictive ability of nonearning annual report numbers under an earning prediction approach. The most studies report that earning were generated by a random walk Process. The paper investigates information Content of accounting items. The Logit prediction ...  Read More