Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Fraydoon Rahnamay Roodposhti"'
Publikováno v:
فصلنامه بورس اوراق بهادار, Vol 14, Iss 55, Pp 209-232 (2021)
This study investigates the behavioral factors of legal investors in Tehran Securities and Exchange Organization. Its purpose is to assist Managers of Securities and Exchange companies in making sound financial decisions by informing them of these be
Externí odkaz:
https://doaj.org/article/dea711276cec46108e3120a99a486a3d
Autor:
Leila Zamanianfar, Fraydoon Rahnamay Roodposhti, Bahman Banimahd, Hashem Nikoomaram, Zahra Deilami
Publikováno v:
Advances in Mathematical Finance and Applications, Vol 6, Iss 4, Pp 769-787 (2021)
The most comprehensive criteria for evaluating management performance is economic value added, accounting added value, and over-valuation, which can best reflect how managers operate because of the information content that they provide. Therefore, co
Externí odkaz:
https://doaj.org/article/ac858fe2ac9f45d7b548f263e28ea95d
Publikováno v:
فصلنامه بورس اوراق بهادار, Vol 13, Iss 51, Pp 119-140 (2020)
The objective of this study is to identify and ranking of factors affecting detecting the financial statement frauds using the judgment technique based on the Analytic Hierarchy Process and data mining techniques techniques. The population of the stu
Externí odkaz:
https://doaj.org/article/53ec19af2d0d44df8773c5da5d93e10e
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 15, Iss 60, Pp 103-123 (2018)
In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sa
Externí odkaz:
https://doaj.org/article/fd4077ca0bee452fb295f83e2bdb0efe
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 7, Iss 2, Pp 93-116 (2018)
The purpose of this paper is to examine whether cash effective tax rate is a suitable criterion for measuring tax avoidance? The sample includes 102 firms (including 714 firm-year observations) with positive pre-tax income and listed in Tehran Stock
Externí odkaz:
https://doaj.org/article/f68b5446399c4727a1cde8417ac132ed
Publikováno v:
Emerging Markets Journal, Vol 7, Iss 1, Pp 17-24 (2017)
We perform a comparative study on the gold-stock market relationship in U.S. stock market as a developed market and in Iran stock market as an emerging market. By considering appropriate variables for emerging markets and by providing a more proper m
Externí odkaz:
https://doaj.org/article/01582d34178c4445ace1d2e19481710a
Publikováno v:
تحقیقات مالی, Vol 18, Iss 2, Pp 307-330 (2016)
Using data acquired from companies listed on Tehran stock exchange, during a five-year time period from 1388 to 1392, this study documents the impacts of economic value added (EVA), EVA spread, EVA momentum, and return on assets (ROA) on stock return
Externí odkaz:
https://doaj.org/article/27013596dba544099b9b664bbefb0905
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 3, Iss 3, Pp 159-177 (2014)
Abstract: There are two theories for Earning Management (opportunistic theory and efficient theory). The aim of this research is to find which of earning management theories will be applicable in listed companies in Tehran Stock Exchange. In other wo
Externí odkaz:
https://doaj.org/article/43f4e0866b874d98b232d8545ebfcd16
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 19, Iss 68, Pp 47-72 (2012)
This research evaluates impact of different linguistic approaches on judgmental and cognitive behaviors of investors in Iran. In recent years various researches have evaluated the impact of language tone (positive/negative) in accounting narratives a
Externí odkaz:
https://doaj.org/article/b0dcfe3fa3e54e0ebd70803afdf04410
Publikováno v:
Emerging Markets Journal, Vol 7, Iss 1, Pp 17-24 (2017)
We perform a comparative study on the gold-stock market relationship in U.S. stock market as a developed market and in Iran stock market as an emerging market. By considering appropriate variables for emerging markets and by providing a more proper m