This paper analyzes the relationship between revision to returns and earning news, and the relationship between revision to returns and prior adjustments, based on Vuolteenaho model, asymmetric properties of conservative accounting and the existence of non-accounting sources of information. Based on the model, we construct a conservatism ratio (CR), defined as the ratio of the current earnings shock to earnings news. The CR measures the proportion of total shock to expected current and future earnings recognized in the current year earnings.The sample includes 106 firms listed in Tehran Stock Exchange in the period of 1383 to 1388. The results show that there is a nonlinear relationship between revision to return and earning news, but there is not any relationship between revision to returns and prior adjustments. Also, consistent with conservative literature, when there is a negative shock to the current and future expected cash flows, a greater proportion of the total shock is incorporated into the current period earnings, compared with times with no such a positive shock.

In this paper, impacts of day-ahead market pricing on behavior of producers and consumers in option and day-ahead markets and on option pricing are studied. To this end, two comprehensive equilibrium models for joint put option and day-ahead markets under pay-as-bid and uniform pricing in day-ahead market are presented, respectively. Interaction between put option and day-ahead markets, uncertainty in fuel price, day-ahead market pricing, and elasticity of consumers to strike price, premium price, and day-ahead price are taken into account in these models. By applying the presented models to a test system impact of day-ahead market pricing on equilibrium of joint put option and day-ahead markets are studied.

Objective: The purpose of this study was to design a dumping model and an anti-dumping strategy in the Iranian sports market.Methodology: Its method was applied-descriptive in terms of descriptive-correlation nature. The statistical population of the study was all managers and experts in sport production, importers of sport products, economics professors, sport management and marketing who were selected as the statistical sample (n = 229). The validity of the researcher-made questionnaire was confirmed by experts (n = 14). Its reliability was calculated using Cronbach's alpha test (0.979) and combined reliability. Structural equation modeling with PLS3 and SPSS24 software was used for data analysis and model fitting.Results: The results showed that dumping strategy had significant effect on dumping results for business (0.786) and dumping outcomes in sport market (0.545). Pricing strategy, market developments, export and import market, supply and demand in the market and competition in the market are also (0.415), (0.355), (0.222), (0.198) and (0.768) had a significant effect on market capacity for dumping. Also market information network factor, market capacity for dumping, purchase culture (0.158), (0.556) and (0.699) had a significant effect on tendency to use dumping. The variable effect of tendency to use dumping on dumping strategy was also significant (0.716).Conclusion: Therefore, based on this model, one can assess the dimensions of the price breakdown in the sporting goods market, as well as the scientific information on anti-dumping measures that the organization must take to prevent managerial development in the sporting goods market, Provide.

Purpose: Regarding market structure and characteristics of information goods, common pricing methods are not useful for these goods. So, it is necessary to adopt strategies that fit the characteristics of this particular item. The purpose of this paper is to introduce and describe appropriate strategies for information goods pricing.Methodology: This paper is conceptual paper which has conducted using library method to collect data.Findings /Results: It seems that price discrimination strategies and bundling are very efficient in information goods pricing. Price discrimination and its types including first degree, second degree and third degree discriminations as well as bundling and its types including bundling with marginal cost and bundling without marginal cost are described in the paper. It concludes that the above strategies to be applied properly, maximum profit for the producer and maximum utility for the consumer can be achieved. Thus, information goods market becomes socially efficient.Originality: This paper addresses the issue of information goods pricing in a detailed manner. So, it could be of interest to information professionals, information goods producers and those who are interested in the information economy.

The purpose of this article is to investigate the effects of pricing resulting from interference in the price mechanism and obliging the market to apply floor and ceiling prices or the use of pricing criteria by regulators. Research (normative and descriptive-analytical) will provide solutions to improve the current situation. The purpose of this article is to investigate the effects of pricing resulting from interference in the price mechanism and obliging the market to apply floor and ceiling prices or the use of pricing criteria by regulators. Research (normative and descriptive-analytical) will provide solutions to improve the current situation. The findings of this study indicate that despite the existence of 15 governmental and quasi-governmental regulatory institutions and organizations in the field of pricing, challenges including adopting a single pricing procedure for all goods and with any structure, having a price suppression approach, pricing There are different interpretations of the rules, etc., which lead to inconsistencies in the way the relevant institutions intervene along the value chain of different commodity groups. The consequences of this decision will occur in severe price fluctuations, which will cause instability in the economy.

Dynamic pricing is a field of research that has gained acceptance in the scientific community and management literature. This paper aims to review the citations made in the literature on dynamic pricing and investigate the development of knowledge of this field of research. Bibliometric methods were used to conduct this study, including scientific mapping of dynamic pricing. VOSviewer software was used for scientific mapping. Five clusters in the co-citation were introduced by giving statistical and graphical information. A conceptual framework of perceived price fairness was presented. The results show a growing trend in dynamic pricing. It has been shown that adequate studies have not been there to identify the variables affecting dynamic pricing and to consider all the dimensions affecting the perceived fairness of price, and fewer studies have been conducted in the field of B2B research. The results of the study show that in all bibliographic fields USA is dominant to other countries. This article is the first bibliographic study in the field of dynamic pricing, and it presents the research gap in this area and directs the perspective of future research. This article is useful for researchers and enthusiasts in the field of dynamic pricing.

The main business of an investment company is to hold and manage securities for investment purposes. In today competitive market Pricing and its methodology are complicated motions. It is very important to define a price that can prevail the competition in an open and free market. In order to define the price certain circumstances should be considered. In the academic arena there have been several strategic aims defined for pricing that each follow definite procedure. But in reality those course of actions are not competent for all the conditions. Therefore it is vital to develop a model that is based on academic research and past experience. One of the most growing markets in the developing countries is subcontracting big projects this is usually a very competitive market and it is done by putting to tender. It is obvious that the organizations which tend to join the bid have to provide two basic package. First the technical offer pack and second financial offer pack, these two packs are inter-related. In order to define a systematic procedure that help the organization to win the competition it is necessary to develop a model which coordinate both part to come up with a competitive offer. In this article in order to help the organization to define competitive price academic pricing literature and past experience are both considered. This model will assist the organization to define strategy, approach and price that could win the tender.