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)
Determination of the Balanced Scorecard Measures and their Ranking Via Analytic Hierarchy Process for the Firms Listed In Tehran Stock Exchange

mohammad Namazi; M Azimi Bidgoli

Volume 9, Issue 35 , October 2012, Pages 1-21

  The purpose of this study, at first, is to identify the organizations' key performance evaluation measures, which are related to each Balanced Scorecard (BSC) perspectives of the companies listed in the Tehran Stock Exchange (TSE) that are classified by the type of activity and on the basis of the industry ...  Read More

Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange

A Badri; M-A Qahraman

Volume 9, Issue 35 , October 2012, Pages 23-47

  This research investigates the relationship between income smoothing and cost of equity. This event study has been done using observations analysis. Cost of equity has been calculated using four models: Gebhardt et al (2001), Claus and Thomas (2001), Gode and Mohanram (2003) and Easton(2004). The sample ...  Read More

The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity

omid Pourheidari; A Ghaffarloo

Volume 9, Issue 35 , October 2012, Pages 49-67

  One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism. Adopt a conservative approach on the one hand by increasing the quality of financial information, and ...  Read More

The Barriers of Accounting Education Development in Iran

R Baghoomian; A Rahimi Baghi

Volume 9, Issue 35 , October 2012, Pages 69-91

  The economic development necessitate that accounting system should provide accurate, on-time, and reliable information to all parties involved in the planning, implementation and controlling of development projects. So in developing countries such as Iran, accounting education and its development is ...  Read More

Income Smoothing and Stock Return Based on Fama-French Three-Factor Model

M Ghaemi; M Moradipour; M Karim

Volume 9, Issue 35 , October 2012, Pages 93-106

  Recently, some of the accounting researches in Iran capital market have been devoted to income smoothing, but not so many on relationship with stock value. We mean to evaluate the effect of income smoothing stock return. Therefore, there is a need to measure the expected return, for which we use Fama-French ...  Read More

Evaluating the Power of TOC- Based Criteria in Measuring None Performing Loans Consequences

F Rahnama Roodposhti; M Mohamad Poorzarandi; J Bahri Sales

Volume 9, Issue 35 , October 2012, Pages 107-136

  Financial performance has always been considered by researchers. Finding Indexes that proven theoretically and empirically is a great challenge in this area. One of the new models of performance evaluation is “Throughput Accounting” based on the theory of constraints. This theory provides ...  Read More

Choosing an Appropriate Model for Predicting Earnings Based on Comparing the Relevant Models in the Tehran Stock Exchange

SH Hasanpour; R Janjani

Volume 9, Issue 35 , October 2012, Pages 137-157

  The present study investigates the prediction earning models and compares the models based on absolute forecast errors. For analyzing the data 232 listed firms Tehran stock exchange (TSE) are used during 1380-1387. Comparing the models is done at the level of the all selected firms and at the level of ...  Read More