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 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 1 (2003)
The Effects of Joining W.T.O on Auto Industry Regarding the New Methods of Management Accounting in Iran Khodro

Ali Saghafi; R. R. Esmaily

Volume 2, Issue 5 , April 2004, Pages 1-23

Abstract
  This Practical and experimental research focuses on the effects of joining Iran to W.T.O with emphasis on auto industry. The aim of this research i s to indicate the influences of joining W.T.O on price and quality. In this research with the use of market segmentation method, Iran's market is compared ...  Read More

Experimental Investigating of Important Structures in Identifying Contracts, Indexes and Parameters for Bonus of CEO's and Compensation Plans

Mohammad Namazi; Mohammad Sayrani

Volume 2, Issue 5 , April 2004, Pages 25-60

Abstract
  This research is carried out by the use of agency theory in considering twoimportant subjects: - Relation of giving bonus to CEO which is compensation plan from accounting profit, profit growth, and Market Value Added (M.V.A.) -Studying important structures in identifying   bonus of CEO's. ...  Read More

A survey of Importance of Financial Fraud Warning Signs

M. R. NikBakht; M. J. Sheikh

Volume 2, Issue 5 , April 2004, Pages 61-94

Abstract
  I n this research the importance of "warning signs" (Red flags) concerning financial fraud, considering the views and ideas of companies’ accounts managers accepted in Tehran Stock Exchange and opinion and ideas of members of official associations of accountants on evaluation, research  by  ...  Read More

Perception of Accounting Information Judgment on them and Investments Decision

M. Arab Mazar Yazdy; A. Massihabadee

Volume 2, Issue 5 , April 2004, Pages 95-130

Abstract
  The purpose of this research is to study the effects of accounting information on investors ' perception, judgment, and decision making processes. A cognitive process conceptual model which is based on covariance structural modeling (casual modeling) was used to realize the goal. The main question in ...  Read More

Relationship between Internal Measures of Value Creation and External Measures of Operation Evaluation

M. Dastgir; N. Izadinia

Volume 2, Issue 5 , April 2004, Pages 131-155

Abstract
  Valuation  of  securities  by  economic  value  added (EVA)  model  and Free cash  flow (FCF  )  model   i s  a  current  procedures  in  free  economy societies. Using such models requires long and complex ...  Read More

Awareness of Auditors of Auditing Standards Issued by Auditing Organization

Y. Hasas Yeganeh; P. Roohi

Volume 2, Issue 5 , April 2004, Pages 157-169

Abstract
  In the present socio-economic situation, the independent auditors have taken the responsibility of giving opinion on financial statement. To do this task which entails rendering reliable services to the society, they should work according to legal and professional basics and framework. This framework ...  Read More