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)
The Role of the Earnings Quality on Improving the Stock Liquidity of Listed Companies in Tehran Stock Exchange

Mohsen Dastgir; Seyed Mahdi ParchiniParchin; Keivan Sheikhi

Volume 8, Issue 32 , January 2011, Pages 1-22

  The aim of this research is to investigate the effect of the earnings quality on improving the stock liquidity of listed companies in TSE. In this study, the earnings quality based on earnings stability, and two transactional criteria (the trading days and the ratio trading volume) and two informational ...  Read More

Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange

Mohammad Ali Aghaei; Rahman Sajadpour

Volume 8, Issue 32 , January 2011, Pages 23-47

  Disclosure of comprehensive income items helps to shareholders to evaluate the stock returns and managers to improve the allocation of financial resources can help. Comprehensive income is reported net profit, FCT, SEC, AA. If classified information is expected to   increase its financial information. ...  Read More

The Barriers of Accounting Education Development in Iran

Rafik Baghoomian; Ali Rahimi Baghi

Volume 8, Issue 32 , January 2011, Pages 49-72

  The economic development necessitate that accounting system provides accurate, on-time, and reliable information to all parties involved in the planning, implementation and controlling of development projects. So in developing countries such as Iran, accounting education and its development is part of ...  Read More

The Effect of the Quality of Corporate Disclosure on Stock Liquidity by Tehran Stock Exchange (TSE) listed Companies

Mehdi Moradzadeh Fard; Mina Aboohamzeh

Volume 8, Issue 32 , January 2011, Pages 73-102

  Regarding the critical role of liquidity in asset price discovery, sharing of financial risk, increasing of expected return and transaction costs reduction, it is important to know about the effective factors. This study examines the effects of the quality of corporate disclosure   on stock ...  Read More

Environmental Uncertainty and the Managers' Use of Discretionary Accruals

Mehdi Sadidi; Sajad Ebrahimidardeh

Volume 8, Issue 32 , January 2011, Pages 103-119

  Managers are trying to decrease the environmental impact of uncertainty in the reported digit of accounting earnings using their authorities and the flexibility from the accounting standards. This paper aims to examine the relationship between environmental uncertainty   and accruals. In doing ...  Read More

Investigating the Relationship among Economic Value Added, Return on Equity and Return on Investments in Insurance Companies

Saied Sehhat; Faraz Mosaferi Rad; Majid Shariat Panahi

Volume 8, Issue 32 , January 2011, Pages 121-140

  There are several criticisms on traditional performance appraisal criterions because   of not considering "Cost of Capital" and using traditional accounting methods and roles.  Alternatively, economic value added and other modem performance appraisal criterions imply cost of capital to ...  Read More

The Impact of Firm's Attributes on the Disclosure Level of the Listed Companies in Tehran Stock Exchange

Hamzeh Didar; Gholam Reza Mansourfar; Hiva Khojaste

Volume 8, Issue 32 , January 2011, Pages 141-168

  This study attempts to find a proper answer to the question of why some firms disclose less than  other firms do; although, the disclosure information is important for users of information?     Alternatively, why different companies, disclose in different levels of information? ...  Read More