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 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
Investigation of the Relation between Financial and Non-financial Information and Stock Returns in Tehran Stock Exchange

O. Pourhaydari; A. Sadeghi

Volume 8, Issue 31 , October 2010, Pages 1-31

  This paper investigates the relationship between stock returns and financial and non-financial information, such as operating income, net Income, dividends, cash flows, industry effects, price-earnings ratios, and earnings growth in companies listed in Tehran Stock Exchange (TSE).  The testing period ...  Read More

The Impact of Earnings Management on Value- Relevance of Financial Statement Information

V. Mojtahedzadeh; S. Sadeghi Askari

Volume 8, Issue 31 , October 2010, Pages 33-60

  This study examines the impact of earnings management on the value -relevance of financial statement information by considering short-term and long-term discretionary accruals. This study uses valuation framework, developed by Ohlson (1995) and Jones (1991) as basis for developing two distinct models ...  Read More

Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective

Gh. Karami; A. Tahriri; A. Davarinejad

Volume 8, Issue 31 , October 2010, Pages 61-77

  The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary accruals manipulation. On this paper is focus on ...  Read More

Cash Flow disaggregation and the Prediction of Future Earnings

M. Gh. Osmani; M. H Namdar

Volume 8, Issue 31 , October 2010, Pages 77-100

  According to the Iranian Accounting Standard No. 2, alternative use of both direct and indirect methods of reporting cash flows from operating activities is allowed. In practice, despite all persuasive and encouraging measures favoring the direct method, Iranian companies, free in their choice of which ...  Read More

Return Forecasting by Various Risk Measures: Evidences from Tehran Stock Exchange

S.M Shariat Panahi; J. Ebadi; M. Peimani

Volume 8, Issue 31 , October 2010, Pages 101-119

  Maximizing of wealth or better say, end of period expected utility is the main goal of investors. But because of uncertainty of price changes, investors act in an unsafe environment and any risk reduction will redound to decreasing in expected return. Because of this, determining of the best measure ...  Read More

Application of Momentum and Contrarian Strategies in Tehran Stock Exchange (TSE)

A. Saeedi; F. Rahnama Roodposhti; F. Bikzadeh Abbasi

Volume 8, Issue 31 , October 2010, Pages 121-141

  Two techniques which are used in stock markets and most investigators and market analysts used are contrarian and momentum investing strategies. These strategies help investors to predict future performance based on past   performance. Momentum investing strategy move the same way as the market ...  Read More

Comparing of the Efficiency of Capital Asset Pricing Model (CAPM) and Consumption-based Capital Asset Pricing Model (CCAPM) in Tehran Stock Exchange (TSE)

F. Rostamian; Sh. Javanbakht

Volume 8, Issue 31 , October 2010, Pages 143-157

  The relation between risk and return, and capital asset pricing is the most basic topics in capital market. Capital Asset Pricing Model (CAPM) was suggested by Lintner and Sharpe in 1965 and has been reformed and criticized since. This paper studies another version of CAPM along with the traditional ...  Read More