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 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
The Investigation of the Effect of Intellectual Capital Components on Companies’ Performance

mohammad hoseine setayesh; F kashanipour

Volume 9, Issue 36 , January 2012, Pages 1-21

Abstract
  The purpose of this study is to investigate the effect of intellectual capital components in determining the performance of listed companies in Tehran Stock Exchange. Intellectual capital components include Human Capital, Relation Capital, Innovation and Procedure Capitals. Return on Equity (ROE) ratio ...  Read More

Comparative Investigation of Capital Structure in High-Tech and Traditional Companies Using Artificial Neural Network and Multiple Regression Analysis

H etemadi; H farzani; A rahmani

Volume 9, Issue 36 , January 2012, Pages 23-51

Abstract
  Choosing between debt financing and capital financing influenced by internal and external factors impacting companies' capital structure. The main goal of determining capital structure is to recognize the combination of financial resources to maximize stockholders' wealth. Because of the qualitative ...  Read More

Study of Simultaneous Performance of Audit and Non-Audit Services on Auditor Independence from the Viewpoint of Academics and Stock Exchange Analysts

A ansari; N kamali kermani; A talebi najaf abadi

Volume 9, Issue 36 , January 2012, Pages 53-73

Abstract
  Failure of audit reports has recently leaded to fundamental criticisms toward auditing profession and the magnifying of profession defects (in order to stakeholders’ value protection). In this field, auditor not only intrinsically should be independent, , but also they should seem independent in ...  Read More

Free Cash Flow Hypothesis, Life-Cycle Theory and Their Relationship with Dividend Policy

Gh asadi; m nikravesh

Volume 9, Issue 36 , January 2012, Pages 75-92

Abstract
  This paper investigates the relationship between free cash flow, life cycle and dividend policy in Tehran Stock Exchange listed companies during 2002-2009. Using 304 company-year and conducting OLS Regression model, results revealed that there are no significant relationship between dividend policy and ...  Read More

The Influence of Daily Price Limit Effects on Price Behavior of Stocks: A Contrarian Investment Strategy Approach

s.m shariat panahi; A abjadpour

Volume 9, Issue 36 , January 2012, Pages 93-121

Abstract
  Price limit is a kind of circuit breaker which is used in developing stock exchanges and futures markets to prevent extreme price volatility, price manipulation, and financial crashes. Generally speaking, researchers and market participant usually disagree with price limit application, its efficiency, ...  Read More

The Study of the Relation between Information Transparency and Stock Liquidity Uncertainty in TSE’s Listed Companies

H kazemi; N rahimian; B havaei

Volume 9, Issue 36 , January 2012, Pages 123-148

Abstract
  The purpose of this study is to gather evidence about the effect of information transparency on stock liquidity uncertainty and also the effect of stock liquidity uncertainty on the firm value. In order to measure the information transparency, two measure of auditing quality and non-smoothing profits ...  Read More

Comparison of Relative Informational Content of Three Section and Five Section Cash-flow Statement in Explaining Future Stock Return of Listed Companies in Tehran Securities and Exchange (TSE)

D foroghi; S.A hashemi; H amiri; S zafari

Volume 9, Issue 36 , January 2012, Pages 149-169

Abstract
  The main purpose of this research is to compare the relative informational content of operating and financing cash flows of three and five section cash flow statement in explaining future stock return. The time range of research is companies cash flow statements between 1382-1388. The population of research ...  Read More