Financial information disclosure of the annual reports is considered as a key area for accounting research and many research is conducted on this issue both in the developed and developing countries. In this research, we ...

Transaction costs in financial markets is an important item of the cost, therefore, these costs would convince corporate executives to attempt to maintain cash assets. On the other hand, the presence of information asymmetry ...

In line with the knowledge-based economy development, intellectual capitals playa vital role in achieving a sustainable competitive advantage. In the context of developing economy, cost management is taken into consideration ...

The purpose of this paper is to review the evidence concerning the relationship between the education of accounting graduates and the industry, with particular emphasis on their knowledge and skills in accounting degree ...

The relationship between financial reporting quality and corporate performance in the imperfect Iranian market is very important for investors, such that one of the main concerns of shareholders is to be informed about ...

Many studies have certified the relationship between stock return and trade capacity, however, the results about the effects of this variable’s volatilities in trade volume have been contradictory (Chen 2001). According ...