Purpose: The purpose of this study is to examine high-quality auditors’ conservatism in Iran market based on the classification of Tehran Stock Exchange (TSE) in terms of their reaction to client’s earnings management behavior and their limitations to issue the going concern opinions (GCOs)...

Purpose: The purpose of this study is to evaluate the impact of corporate governance on intellectual capital (IC) in companies listed on the Tehran stock exchange. Design/methodology/approach: In this paper, the board features (size, independence and CEO duality) and the characteristics of the...

Purpose: This paper aims to examine the interrelationships of monetary policy's structural shocks, the real exchange rate and stock prices. Design/methodology/approach: According to quarterly data, variables such as gross domestic product, consumer price index, the real exchange rate, stock...