Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
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)
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

The Effect of Perceived past Returns on Investor’s Financial Behavior and Psychological Biases as Mediate

Maghsoud Amiri; Rouhalah Moradi

Volume 14, Issue 56 , January 2018, Pages 33-53


  This study survey and tests the underlying psychological mechanisms on how investors’ past perceived portfolio returns affect their trading and risk-taking, and is these psychological mechanisms are significant mediators. This study by use of structural equation modelling –partial least squares ...  Read More

Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange

Shokrolah Khajavi; Ahmad Shokrollahi

Volume 14, Issue 56 , January 2018, Pages 55-81


  The interaction of managerial ownership and corporate performance in accordance with their endogenous nature is studied in this research. In other words, interrelations of mentioned variables along with some relevant variables of using three stage simultaneous equations and panel data are inquired. To ...  Read More

TheImpact of Higher Moments and Nonsystematic Volatility on Future Stock Return using Fama-MacBeth Model

Javad Shekarkhah; Ghasem Bolu; Mohammad Haghighat

Volume 14, Issue 56 , January 2018, Pages 109-133


  In capital assets pricing model (CAPM) frame, the all effective factors in expected return, are summarized in Beta. As many assumptions in this model are not real, it necessitates the development of new models, and each one of them in its own part caused a new deficiency in mentioned assumptions. In ...  Read More

Consequences of Financial Reporting Failure for Outside Directors

Farshid Kheirollahi; Farzad Eivani; Ehsan Mohebi

Volume 14, Issue 56 , January 2018, Pages 109-132


  Issues and problems associated with financial statements have raised ambiguities about the role and responsibilities of the board of directors as well as the audit committee in financial reporting. Accounting restatements indicates that the financial statements of the past periods are unlikely to be ...  Read More

Assessment the Effect of Financial Supply Chain Management on Performance of Listed Companies in Tehran Stock Exchange

Rouhollah Sedighi; Mahboubeh Riahi

Volume 14, Issue 56 , January 2018, Pages 133-154


  Applying effective supply chains and planning the models of evaluating performance have been considered in recent years. The main purpose of this chain is reducing costs, increasing the effectiveness and efficacy and in general improving profit for all its stakeholders. The present study attempted to ...  Read More

Examining Real Earnings Management to Avoid Losses

Mahmoud Lari Dashtbayaz; Mohammad Javad Saei; Arash Ghorbani

Volume 14, Issue 56 , January 2018, Pages 155-181


  In this study, using a sample consisting of 2702 firm-year observations of firms listed in Tehran Stock Exchange, which their data were obtained for a period of 11 years from 1382 to 1392, we investigate whether firms with small pre-managed negative earnings, manage their income through real earnings ...  Read More