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
Losses Firm's Related Party Transaction and Unexpected Auditing Fees; Testing the Adjustment Effect of Corporate Ownership Structure

Mohammad Khatiri; Ali Ghasemi; Mahtab Darvishtabar Ahmad Chali; Omid Mehri Namak Avarani

Volume 19, Issue 73 , April 2022, , Pages 177-205


  The present study investigates the effect of ownership structure in adjusting relationship between related party transactions and unexpected audit fees in loss-making companies. In this way and order to achieve research objectives; Data of 71 companies were extracted for a ten-year period from the beginning ...  Read More

The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies

Saeed Allah Bakhshi; Parviz Piri; Mehdi Heidari

Volume 16, Issue 62 , July 2019, , Pages 21-43


  The aim of this study is to review the effect of the ownership structure (governmental and private) on the relationship between the disclosure quality and the cost of capital. To achieve this purpose, a sample of 107 firms listed in the Tehran Stock Exchange during the years 2006 to 2015 were selected ...  Read More

Corporate Governance: The Extent of Observance of Shareholder's Rights in Tehran Stock Exchange Listed Companies

M.H. Botshekan; M. Rahbari Kharazi

Volume 6, Issue 22 , July 2008, , Pages 1-21

  The objective of this research is to determine the extent to which shareholders' rights are observed. To this end, a questionnaire of 26 questions was designed according to the second OECD principle of corporate governance and was distributed among the university professors, directors and CEOs of investment ...  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