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)
Prioritizing the Accounting Information Qualitative Characteristics based on producers, Auditors and Users of Financial Reports: Application of Analytical Hierarchy Process (AHP)

Mohamad ali Aghaei; Ali asghar Anvari Rostami; vahid Ahmadian; Ghasem Montazeri

Volume 10, Issue 38 , July 2013, , Pages 1-27

Abstract
  Iranian Financial Accounting Standards Board applies a hierarchy of accounting qualities and asserts that the relative importance of these qualities differs between decision makers. In the article, the relative importance of qualities based on prepares, auditors and users of financial reports assertions ...  Read More

The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure

M. A. Aghaei; A. A. Javan; M. Nazemi Ardakani; E. Mousavi

Volume 7, Issue 25 , April 2009, , Pages 87-103

Abstract
  Decision making about capital structure and determining its effectiveness is increasingly important subject in managing of firms. In addition, earnings management is one of the effective factors on capital structure in corporate governance subjects. This study aimed to investigate the impact of earnings ...  Read More

The Study of Relationship between Changes in the Leading Indicators and the Accounting Profit of the Firms accepted at the Tehran Stock Exchange

M. A. Aghaee; S. Ali Hoseini

Volume 1, Issue 4 , January 2004, , Pages 25-46

Abstract
  This study examines the predictability of accounting profit of the firms accepted at the Tehran Stock Exchange by adjusted Random Walk with past changes of Economic Leading Indicators. In random walk model, actual profit numbers of past years are independent variables. This model is based on assumption ...  Read More