This study attempts to examine the relevance of sustainable growth and its influence on firm’ financial and business risks and compare the relative information content of them. Based on sampling, 85 firms from Tehran Stock Exchange (TSE) were selected and examined during 2003 to 2010. The...

This study attempts to examine the relevance of dividend policy and information asymmetry from the Signaling Perspective and compare the relative information content of them. Based on sampling, 88 firms from Tehran Stock Exchange (TSE) were selected and examined during 2003 to 2010. The findings...

Financial statements are the main part of financial reporting process. Purpose of financial statements is providing classified information about the financial situation, financial performance, and financial flexibility for the business unit that can be useful in a wide range of users of...

This study emphasizes that it is interesting to study the opinion of the auditor as intermediary information between the company and external users throughout audit report. Throughout questionnaire usable data were collected from different participants. The results of this study show that audit...

Purpose This study aims to investigate the relationship between information technology and internal controls of state agencies in Iran. Design/Methodology/Approach The research population includes all auditors and managers working in public sector. Data collection instrument is a questionnaire...