XBRL, the eXtensible Business Reporting Language, is an open standards-based reporting system being built to accommodate the electronic preparation and exchange of business reports around the world. XBRL is all about the electronic tagging of data. It has been compared to the introduction of...

This study examines the weak-form efficiency of Iranian capital market, after the changes in the market regulations. Some events after 2005 have fundamentally changed the environment of the Iranian capital market, and we expect those reforms to increase the market efficiency. Therefore, this...

Financial distress and bankruptcy of companies may cause the resources to be wasted and the investment opportunities to be faded. Bankruptcy prediction by providing necessary warnings can make the companies aware of this problem so they can take appropriate measures with these warnings. The aim...

This paper studies the relationship between the disclosure level and firm-specific characteristics of firms listed on the Tehran Stock Exchange (TSE). Our study contributes to the firm financial disclosure literature by documenting the empirical evidence on the relationship between CEO tenure...

This research investigates the relationship between the stock trading of individual investors and returns in short horizon in an emerging market. The results indicate that the individuals would like to invest in stocks after declining in the preceding month prices and they would like to sell...

This book provides an overview of current issues associated to financial literacy improvement. In selecting and structuring the material to include, the primary criterion has been applicability of topics and recommendations and accuracy of trends toward better financial literacy level. Each...

This book provides an overview of current issues associated to financial literacy improvement. In selecting and structuring the material to include, the primary criterion has been applicability of topics and recommendations and accuracy of trends toward better financial literacy level. Each...