THE INVESTIGATION OF THE COMPLIANCE OF IRANIAN ACCOUNTING STANDARDS, TSE’S LAW AND TRADE LAWS IN TEHRAN STOCK EXCHANGE

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VAKILIFARD H.R.; JAFARI ALI REZA; TORKANI SH.

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

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Paper Information

Journal: FINANCIAL ACCOUNTING Year:2009 | Volume:1 | Issue:2 Page(s): 81-105

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Title

THE INVESTIGATION OF THE COMPLIANCE OF IRANIAN ACCOUNTING STANDARDS, TSE’S LAW AND TRADE LAWS IN TEHRAN STOCK EXCHANGE

Author(s)

VAKILIFARD H.R. | JAFARI ALI REZA | TORKANI SH. | Issue Writer Certificate

Keywords

ACCOUNTING STANDARDSQ2

TRADE LAWSQ2

TSE’S REGULATIONSQ3

SIZEQ2

PRESENCE TIME PERIOD IN TSEQ3

Abstract

This paper has examined the level of applying of Iranian ACCOUNTING STANDARDS, TSE’S REGULATIONS and corporation laws, by the 95 firms listed in TSE during 1385 fiscal year. To measure the level of applying Iranian ACCOUNTING STANDARDS, TSE’S REGULATIONS and TRADE LAWS, the ratios of followed mentioned items on total mentioned items (includes 27 Iranian standards, 38 TSE’S REGULATIONS and 20 Iranian TRADE LAWS) are used. The results shows that, first Iranian ACCOUNTING STANDARDS, TSE’S REGULATIONS and Iranian TRADE LAWS are highly followed by sample firms. Second, the SIZE of firms has no significant effect on the applying of mentioned items, but the life time that firms are member of TSE, has a negative and significant effect on the levels of applying of mentioned items.

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APA: Copy

VAKILIFARD, H.R., JAFARI, ALI REZA, & TORKANI, SH.. (2009). THE INVESTIGATION OF THE COMPLIANCE OF IRANIAN ACCOUNTING STANDARDS, TSE’S LAW AND TRADE LAWS IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING, 1(2), 81-105. SID. https://sid.ir/paper/168275/en

Vancouver: Copy

VAKILIFARD H.R., JAFARI ALI REZA, TORKANI SH.. THE INVESTIGATION OF THE COMPLIANCE OF IRANIAN ACCOUNTING STANDARDS, TSE’S LAW AND TRADE LAWS IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING[Internet]. 2009;1(2):81-105. Available from: https://sid.ir/paper/168275/en

IEEE: Copy

H.R. VAKILIFARD, ALI REZA JAFARI, and SH. TORKANI, “THE INVESTIGATION OF THE COMPLIANCE OF IRANIAN ACCOUNTING STANDARDS, TSE’S LAW AND TRADE LAWS IN TEHRAN STOCK EXCHANGE,” FINANCIAL ACCOUNTING, vol. 1, no. 2, pp. 81–105, 2009, [Online]. Available: https://sid.ir/paper/168275/en

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