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 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 Board Composition on Performance with Emphasis on Efficiency of Firm’s Total Resources Value Added

Mohamad Namazi; Fahimeh Ebrahimi

Volume 10, Issue 40 , January 2014, Pages 1-26

Abstract
  This study aims to investigate to the effect of board composition on performance of companies Tehran Stock Exchange listed with emphasis on efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resources separately. ...  Read More

Asymmetric Cash Flow Sensitivity of Cash Holdings

Hamid Haghighat; Hadi Heidari

Volume 10, Issue 40 , January 2014, Pages 27-52

Abstract
  Firms experiencing positive cash flow have substantially more investment opportunities. When facing negative cash flows, a firm would not save the same magnitude of cash holdings, which leads to a cash flow sensitivity of cash. The present research, examines the Asymmetric cash flow sensitivity of cash ...  Read More

The Survey of Management Behavior in Annual Earnings Forecast

Mohamad hossein Ghaemi; Taher Eskandarli

Volume 10, Issue 40 , January 2014, Pages 53-75

Abstract
  This paper studies the behavior of managers in annual Earnings Forecasts. According to SEC regulations, annual earnings forecasts for companies listed in Tehran the Stock Exchange are mandated but manager have considerable latitude over the numbers they release. In this study has been investigated the ...  Read More

Earnings Management and Investment Behavior of fimes

Shahnaz Mashayekh; Nazanin Bashirimanesh; Seyed Samaneh Shahrokhi

Volume 10, Issue 40 , January 2014, Pages 77-99

Abstract
  Capital expenditure for the success of the company is valuable and important. Because the state and amount of the expenditure reflects the company's status in the future. Such decisions are often a major financial commitment that related long-term policies and policy of organizations and management decisions ...  Read More

Explanation the Relationship between Accounting Earnings Volatility and Predictability

Bita Mashayekhi; Vahid Mennati

Volume 10, Issue 40 , January 2014, Pages 101-124

Abstract
  In this study we investigate the relationship between earnings volatility and earnings predictability (short and long-term), in addition we investigate information content of earnings volatility. Our framework is based on Dichev and Tang (2009). There is a belief that higher earnings volatility indicates ...  Read More

Long-term Debts and Overinvestment in Cash and Capital Expenditures: An Agency Perspective

Javad MOradi; Ahmad Rahmanian

Volume 10, Issue 40 , January 2014, Pages 125-150

Abstract
  Managers' tendency to overinvestment is one of the agency costs that due to conflict of Interests between managements and shareholders the firms are encountered with. Whilesuchactivities increase personal interestsof managements, they will reduce the firm value. Increasing the debt is a potential solution ...  Read More

The association between Excess Cash Holding and Shareholder Value: The Case of Tehran Stock Exchange

Nezamedin Rahimian; Mahmood Ghorbani; Keyvan Shbani

Volume 10, Issue 40 , January 2014, Pages 151-175

Abstract
  Cash is one of the most crucial resources in every enterprise and making a balance between available cash and its requirements is the most important criteria for safety economic in every entity. All the companies that have enough cash for their operation and those that hold cash more than their need, ...  Read More