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 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)
A Performance Budgeting Implementation Model for Islamic Republic of Iran's Government

Jafar Babajani; Behrooz Khodarahmi

Volume 11, Issue 41 , April 2014, Pages 1-36

  Designing the optimum process of shifting traditional input oriented budgeting toward modern output based budgeting systems; defined as performance budgeting, require a special focus on infrastructural, legal and managerial capacities.The vital success factor of implementing performance budgeting is ...  Read More

Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms

Ahmad Ahmadpoor; asoomeh hahsavari

Volume 11, Issue 41 , April 2014, Pages 37-58

  This study investigates how management Authority of bankrupt firms performs in reporting future profitability and earnings quality effect in Tehran Stock Exchange during 1385-1390. Discretionary accrual is considered as measure of earnings management. Also in this study, it is investigated the effect ...  Read More

Life cycle Theory Test in the Dividend Policies of Companies in Tehran Stock Exchange

Hossein Etemadi; Ali Asghar Anvari rostami; Vahid Ahmadian

Volume 11, Issue 41 , April 2014, Pages 59-81

  Abstract: The main objective of this study is to investigate the effect of the life cycle of the company's on dividend policy of the company which is accepted on the Tehran Stock Exchange. In this study, the ratio of dividends to the earnings per share and dividends to the company size are considered ...  Read More

The Impact of Intellectual Capital on Financial Performance of Companies Listed in TSE

Gholamhossein Asadi; Mariya Yokhneh Alghiaee

Volume 11, Issue 41 , April 2014, Pages 83-103

  A great change and shift from financial resources to knowledge is being experienced nowadays. Physical and financial assets are essential but not enough to reach organizational goals, instead, knowledge, technological settings, good customer relations, information systems,... those constitute organization’s ...  Read More

The Relationship between Cash Flow Sensitivity of Investment with Level of Capital Expenditure M

Mahdi Sadidi; Ahmad Mohamadi Saniani

Volume 11, Issue 41 , April 2014, Pages 105-129

  The goal of this paper is to study of Relationship between cash flow sensitivity of investment with capital expenditure..the sample has been divided into two parts, over investment and under investment companies with using measure of investment mean and shown that the cash flow sensitivity of investment ...  Read More

The Relation between Changes in Audit Opinion and Financial Reporting Delay

Zahra Hajiha; Mojtaba Fathi Moghadam

Volume 11, Issue 41 , April 2014, Pages 131-156

  Timeliness is an important qualitative characteristic of financial information. The timeliness of information means that information should be provided to users in the shortest time and the fast way possible. The time between the end of the financial year and the date of financial reporting is shorter, ...  Read More

The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE

Esfandiyar Malekian; Farazandeh Abdipoor

Volume 11, Issue 41 , April 2014, Pages 157-173

  Studies regarding of auditor rotation due to the effects on auditor independence and audit quality, is very important. Auditor independence affects auditor – client relationship and finally will be useful to audit quality and earning conservatism. The present research examines the relation between ...  Read More