Investors, creditors and managers always look for an on-time and reliable performance measuring index, with the goal of evaluating value creation. The aim of this study is to arrive at economic and accounting measures which would indicate the value created by the firms in Iran. After reviewing...

This article describes how class imbalance learning has attracted great attention in recent years as many real world domain applications suffer from this problem. Imbalanced class distribution occurs when the number of training examples for one class far surpasses the training examples of 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...

This study empirically investigates the effects of business strategies on the relationship between financial leverage and the performance of firms. The research data is collected from 45 firms in the Tehran Security Exchange (TSE) during 2003-2010.The statistical technique is used to examine the...

The main purpose of this research is to investigate the relationship between working capital, operating cash flow and operating income, in the companies that listed in Tehran Stock Exchange. Panel analysis is applied to sample of 52 companies during the period 2000-2009. The results show that...

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...

The main objective of this study was to investigate the relationship between the company and the value relevance of intangible assets during the life cycle before and after the implementation of the accounting standard No. 17. Data in this research has been conducted in three phases, the first...

Despite the definition of the concept of logical confidence in auditing standards, the results from some studies conducted indicate a meaningful difference between perceptions this basic concept, by different auditors (Law, 2008, 180). The results from some researches also indicate that...