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Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Issue Info: 
  • Year: 

    2010
  • Volume: 

    1
  • Issue: 

    4
  • Pages: 

    1-26
Measures: 
  • Citations: 

    4
  • Views: 

    8993
  • Downloads: 

    0
Abstract: 

Increasing attention to people internal factors and attitudes and market psychology in financial reviews has been caused of the change in focus of most of financial topics from statistics and econometrics analysis to prices and profits into human psychology and deleting mental and logical frameworks.On this basis, in this paper, we will introduce those psychology theories which are used in accounting including cognitive psychology and social psychology and we will represent some applied examples of these theories.

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Issue Info: 
  • Year: 

    2010
  • Volume: 

    1
  • Issue: 

    4
  • Pages: 

    27-47
Measures: 
  • Citations: 

    0
  • Views: 

    11391
  • Downloads: 

    0
Abstract: 

One of the important goals from exchange construction is providing clear and regular activities about supply and demand for identifying financial assets price Legislator and designers are trying to eliminate supply and demand’s barrier.In order to make financial assets price closer to natural value in financial market.In emerging markets, there are some rules that prevent form supply and demand. Some times legislators with the aim of supporting the markets to avoid financial crisis and fluctuating, legislate rule for supply and demand of stock and identification of price stock. One of the important rules legislated in this field of emerge market is basic volume.it is a controlling agent opposite to stock price volatility. In this research for assessing the effect of basic volume on capital market, two groups of implement transaction compared with each other, statistical group consist of transaction had done by basic volume and compared group contain implement transaction with out it.Gathering information was tested by Wilcoxon test, in relation to stock volatility in ten day before and after the approach.Conclusion of this research shows that stock demonstrate adverse revenue process after receiving to basic volume, so overload responses can be a factor to receive it. More ever basic volume hasn' t any effect on stock turnover.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2010
  • Volume: 

    1
  • Issue: 

    4
  • Pages: 

    49-76
Measures: 
  • Citations: 

    2
  • Views: 

    5860
  • Downloads: 

    0
Abstract: 

Auditing conforming auditing standards is designed to make a rational confidence for not being material errors and misstatements in financial statements. We test the effectiveness of audit process in detecting material errors and misstatements in financial statements and this article shows the results of this research. In this research, we considered detecting material misstatements resulting of errors in accounting estimates and irregularities. So, we examined all companies listed in the Tehran Stock Exchange and separated the companies that amount of errors and misstatements in their financial statements were material (recorded in prior period adjustments item). Finally, we examined independent audit report about previous fiscal year for the purpose of determining detection or not detection material misstatements by independent auditor, in other words, the effectiveness of audit process in detecting material misstatements.Our result showed that auditing process is effective about detecting material errors and misstatements in accounting estimates and irregularities. Also, there is significant difference between amounts of errors and misstatements in financial statements and detected amounts by auditors. It means, presented amounts by auditors were mostly less than misstatements.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 5860

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Issue Info: 
  • Year: 

    2010
  • Volume: 

    1
  • Issue: 

    4
  • Pages: 

    77-107
Measures: 
  • Citations: 

    0
  • Views: 

    3865
  • Downloads: 

    0
Abstract: 

Helping investors for making economical discisions is shown as one of the first aims of financial reporting.Investors for making financial discisions focus on future profitability and stock returns.In this study earnings is decomposed into retained and distributed earnings. And then We examined the informational content of retained earnings components (current operating accruals, non current operating accruals and retained cash flows) and similarly distributed earnings components (cash distributions to debt holders and cash distributions to equity holders) implications for future profitability and stock returns. All variables (described above) are deflated by average total assets. The sample consists of 50 firms from Tehran stock exchange for the period 2003 -2008.The results indicate that both retained earnings and distributed earnings affect on future profitability.but they have no effection on stock returns. Similarly retained and distributed earnings components have positive relation with future profitability, but no relations is significant between variables and stock returns.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2010
  • Volume: 

    1
  • Issue: 

    4
  • Pages: 

    109-128
Measures: 
  • Citations: 

    1
  • Views: 

    3109
  • Downloads: 

    0
Abstract: 

Corporate efficiency (CE) is one of the most important subjects in managers' decision making to implement strategic plans and programs. Relation between (CE) and stock returns has been the main point of attention in many researches. In this research we surveyed the relation between these two variables using data envelopment analysis (DEA) and its basic models like BCC and CCR, in cement producing and mining companies in Tehran stock exchange.Stock returns data surveyed between 1382-1386 using multi variables regression. Results showed no relation between these two series of variables (Efficiency -Stock returns).

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 3109

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Issue Info: 
  • Year: 

    2010
  • Volume: 

    1
  • Issue: 

    4
  • Pages: 

    129-154
Measures: 
  • Citations: 

    0
  • Views: 

    2480
  • Downloads: 

    0
Abstract: 

Tourism industry in iran has a excellent position and with promotion in his state can increase engagement rate, expansion of substructions, improve economic statement, increase commonwealth and etc. In many of countries, encourage private sector to investing in tourism industry with pay of subsidy and acquittance of tax. Because governments recover their expense with receive tax from other section. Private section participate in action have a suitable profit and this purpose is not accessible in present condition, therefore there is no motivation for investing in tourism industry.This dissertation aim is discussion of factors that affect of tourism industry expansion and factors that prevent of private sector entrance for investing in Iranian tourism industry.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

DARABI ROYA | FALAHNEJAD ALI

Issue Info: 
  • Year: 

    2010
  • Volume: 

    1
  • Issue: 

    4
  • Pages: 

    155-184
Measures: 
  • Citations: 

    0
  • Views: 

    1688
  • Downloads: 

    0
Abstract: 

Nowadays, nature of competitive markets lead companies to improve their quality and through it increase market share.In this research we attempt to show constraints and problem in cost of quality (COQ) a qualified costing quality system.This study are included four hypotheses: 1 - Lack of knowledge management concepts and methods of cost barriers to finding quality development of this system.2 - No ability for management and support structure to support the implementation of techniques of cost barriers to finding quality development of this system.3 - Not suitable and sufficient training concepts and methods for finding the cost of quality in universities is barrier to development of this system.4 - Lack of investment in facilities and equipment Mashsynary advanced system development cost barrier is finding quality.In order to do research a part of information that is the basis of research itself, is provided through library activities such as study of books.different publication , articles, magazines and a part of it through field study and by sending and collecting the questionnaires.This research is an empirical studies, the analysis of collected information and test hypothes research.in two periods of 1380 to 1386 in the above metioned companies is showing the proof and evidence of hypotheses of this research.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

ROHI ALI | IMANZADEH PEYMAN

Issue Info: 
  • Year: 

    2010
  • Volume: 

    1
  • Issue: 

    4
  • Pages: 

    185-198
Measures: 
  • Citations: 

    2
  • Views: 

    1812
  • Downloads: 

    0
Abstract: 

The increasing concern over auditor independence makes auditor changes an important area of research. The purpose of this study is to recognize the factors effectiveness auditor changes in Iran. The sample comprises of 37 auditor – change SEI (Stock Exchange of Iran) companies and 37 non – auditor change SEI companies.Descriptive statistics and logistic analysis are used to analyze the data and 11 auditor – change variables.The findings indicates that audit fee, audit quality, management position, firm size and rate of return are effective variables that changes firms auditors.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 1812

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