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 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
Further Evidence on Empirical Relationships between Earnings and Cash Flows

Mohammad Arabmazar Yazdi; Mohammad Hosein Safarzadeh

Volume 4, Issue 15 , October 2006, Pages 1-20

Abstract
  This paper  provides  evidence  on  relationships  between earnings and cash flow measures for the firms accepted in Tehran Stock Exchange (TSE) over a sample of 83 firms during the period of 1376- 1385. In so doing, we examine the external validity of a U.S.A study of these ...  Read More

The Necessity of Establishing Value -Added Tax System in Iran

Mohsen Khoshtinat; Raheleh Yaghoubi

Volume 4, Issue 15 , October 2006, Pages 21-41

Abstract
  Policy makers, considering alternatives for tax reform view the value - added tax (VAT) as an alternative option for restructuring tax systems. The necessity of establishing a tax system is one of the concepts taken account of before designing or restructuring a tax system. In this research according ...  Read More

The Auditors' Knowledge of Accounting Standards Issued by Audit Organization

Farrokh Barzideh; Saeed Ahmadi Zad

Volume 4, Issue 15 , October 2006, Pages 43-63

Abstract
  At present, following the establishment of the Iranian Association of Certified Public Accounts, the responsibility of expressing opinion on financial statements rests with the independent auditors. This responsibility, which entails rendering reliable services to the society, should be carried out according ...  Read More

Necessity of Establishing a Client Audit Committee

Seyed Hossein Sajadi; Mohsen Dastgir; Mojtaba Afshar Jahanshahi

Volume 4, Issue 15 , October 2006, Pages 65-86

Abstract
  The Purpose of this research, is the understanding the effect of Audit Committee existence and finally identifying the necessity of creating i t in our Country. The results show that the existence of Audit committee causes that improve the quality of financial reporting, quality of internal Controls, ...  Read More

The Relation between Residual Income and Stock Price in Tehran Stock Exchange

Omid Pourheydari; Saeid Ali Ahmadi

Volume 4, Issue 15 , October 2006, Pages 1-14

Abstract
  This study examines the relation between residual earnings and stock prices in Tehran Stock Exchange (TSE). The analysis is based on a residual income model that expresses the value of the firm in terms of book value of equity and residual income.  The model holds for any clean surplus accounting ...  Read More