Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
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)
The Effect of Language Sentiment, Readability and Information Processing Style (sophistication) on Investors’ Judgment: Experimental Evidence

yeganeh faghfour maghrebi; seyed hossein sajadi; Hamideh Esnaashari; ali rezaeian

Volume 17, Issue 65 , April 2020, Pages 1-34


  Quantitative information by itself provides investors with an incomplete picture of afirm’s economic circumstances. Thus firms also provide qualitative and textualdisclosures in addition to quantitative disclosures which have characteristics such aslanguage sentiment and readability that can have ...  Read More

Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange

Aso Bahrami; Iraj Noravesh; abbas Raad; ata mohamadi molqarani

Volume 17, Issue 65 , April 2020, Pages 35-59


  The overall purpose of publishing financial statements is to provide information about financial status, performance results, and cash flows to stakeholders. Users' trust, especially investors, shareholders, and creditors, with the information in these statements is an incentive that leads one to fraud ...  Read More

Examine the Effect of Market Past Values on Investment Decisions and Cumulative Leverage Changes of Firms from the Perspective of Market Timing Theory

Javad Shekarkhah; seyyed hamid tamandeh

Volume 17, Issue 65 , April 2020, Pages 61-83


  Cognition and awareness of the firms' capital structure is important for potential shareholders and investors, and information on capital structure is used by creditors. The financing decisions of many firms depend on the market value of the stock. firms are issued when stocks are high and when they ...  Read More

Investigation of the Halo Effect Phenomenon in the Iranian Capital Market with Emphasis on the Role of Accounting Information

nahid hoseini; Babak Jamshidinavid; Parviz Piri

Volume 17, Issue 65 , April 2020, Pages 85-108


  Prospect theory and reference point are some of the discussed issues in the behavioral finance paradigm that describe the situation of individuals in decision making. Experimental evidence indicates that investors select points as their reference points for their profit and loss decisions making. If ...  Read More

Financial Reporting L language Bad on Aggressive Financial Reporting Investor Protection

Sayeedeh Mirzayee; Mohammadreza Abdoli; Alireza Koushki jahromi

Volume 17, Issue 65 , April 2020, Pages 109-138


  Efficient market hypothesis predicts that capital markets are beset with cer-tain biases which result from wrong estimation, and negatively influence shareholders’ expectations for higher returns, which in turn affects invest-ment efficiency, financial constraints and corporate performance efficacy ...  Read More

Enterprise Risk Management Model and Implications for Effective Control of Accounting and Economic Performance of the Company

salahaddin ghaderi; zahra lashgari; Yadolla Tariverdi; AmirReza Kaighoadi

Volume 17, Issue 65 , April 2020, Pages 139-173


  Risk identification and management is a new approach used to strengthen and enhance the effectiveness of organizations. The purpose of risk management is to identify and assess the risk and reduce it using resources available to the administrator. In this study, Enterprise Risk Managementmodel has been ...  Read More

Developing of Effective Factors Model on Corporate Sustainability in Iran

Darioush Akhtarshenas; Ahmad Khodamipour; omid pourheidari

Volume 17, Issue 65 , April 2020, Pages 175-201


  Promoting corporate sustainability, as an important strategy for companies, is not a coincidence, but can be improved by identifying and considering different factors. Therefore, identifying the effective factors on corporate sustainability is essential. The purpose of this research is to develop a model ...  Read More