The purpose of this paper is investigating the Conditional connective words in New Persian language based on the Declerck and Reed typology (2001). According to this semantic typology, different types of Conditional sentences based on possible worlds of protasis are factual, neutral, closed, open, tentative and counterfactual. In the canonical Conditional sentence there is one connective word in the beginning of the sentence that is used to mark Conditionality. In the present study, we try to examine these types with respect to the corpus of 3648 Conditional sentences extracted from 110 books of 4th to 14th AH centuries. In New Persian various connective words have been used as Conditional words like: “ agar, agarche, agarna, ta, ke, valo, farzan, haminke, darsuratike, vaella, hargah, chon, … ” . Statistical calculations on Conditional words with a frequency above fifty show that there are certain tendencies between different Conditional possible worlds and types of Conditional words.

Conditional sentence is a compound sentence consisting of two clauses: protasis and apodosis. The purpose of this paper is investigating the Conditional sentences in contemporary Persian language based on the Declerck and Reed typology (2001). According to this semantic typology, possible world of protasis is divided in to two factual and theoretical classes. Theoretical possible world can be neutral or nonneutral and the nonneutral is divided in to four types: closed, open, tentative and counterfactual. In the present study, we try to examine these types with respect to the corpus of 286 Conditional sentences extracted from ten contemporary story books and the frequency of occurrence of each one to be determined separately. The analysis of Persian Conditional sentences shows that the Persian Conditional construction is compatible with mentioned typology and open possible world has the highest occurrence frequency, and the neutral, closed, factual, tentative and counterfactual possible worlds respectively dedicated the highest frequency of the open possible world. The higher frequency of occurrence of the open possible world arises from the fact that in this possible world a probabilistic situation is considered and there is no certainty about its occurrence and this interpretation is most consistent with the operation of the Conditional construction. This study also shows that in addition to the common Conditional conjunctions such as “ agar, be shartike, vaella, vagarna, . . . ” other conjunctions are also used as Conditional conjunctions like: “ valo, farzan, hamin ke, be mojarade inke, vaghti, cheo… che, hala ke, ta, ke … . ” .

Contingency fee is one of the common institutions of common law legal system particularly in the united state. In this type of fees, the payment of fee is Conditional to the results of lawsuit. So if the lawsuit fails, no fee would be paid to the lawyer and if the lawsuit is successful, more than usual amount or a pecent of condemned amount will be paid. Despite accepting theses agreement in some legal systems, there are some limitations in order to make conformity with their own legal system which make different, the importance and functions of it in compare with the U. S. In some legal systems, other institutions with the same function are predicted too. In Iran legal system, despite of freedom of contract, according to article 80 of the law of attorney regulations, a type of contingency fees which is a part of a demand are prohibited. This paper with a comparative attitude and with insisting on U. S legal system and clarifiying the Conditional and contingency fees and its advantages and disadvantages, defend the accepting of it in Iran legal system.

This study examines the relation of Conditional and non-Conditional persistence of earning components to abnormal returns. The Conditional persistence has been calculated using the concept of investors’ over-reaction towards accruals and their under-reaction towards sales revenue. The research uses multivariate regression method and the statistical sample consists of 66 firms listed in the Tehran Stock Exchange over the period from 2003 to 2016. To test the hypotheses, the panel data method and t-student test is used. The findings show a significant relation of the “the difference of Conditional and non-Conditional persistence of unexpected revenues” and “unexpected revenues” to “abnormal stock returns”; however, the findings indicate no relation of “differences of Conditional and non-Conditional persistence of unexpected revenues” and “unexpected earnings” to “abnormal stock returns”. Also, the relation between “the difference of Conditional and non-Conditional persistence of accruals" and "accrual anomaly" is not confirmed.