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 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 study compares the ability of four data-mining techniques in the prediction of audit opinions on companies' financial statements. The research data consists of 37,325 firm-year observations for companies listed on the New York Stock Exchange (NYSE), the American Stock Exchange (AMEX), and...

Purpose: This paper aims to study manipulation and performance persistence in equity mutual funds. To this end, Manipulation-Proof Performance Measure (MPPM) and Doubt Ratio, along with a number of current performance measures are used to evaluate the performance of equity mutual funds in Iran....

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...