Purpose: The purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) expenditures and firm financial performance in an emerging market. Design/methodology/approach: The authors examine the hypotheses by performing panel data analysis on a sample of...

Purpose: The purpose of this paper is to examine the effect of earnings management (EM) on the reputation of family and non-family firms in companies listed on the Tehran Stock Exchange. Design/methodology/approach: Data of variables under study are gathered from audited financial statements...

Purpose: The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics and audit expectation gap among information users in listed companies on the Tehran stock exchange market....

Purpose: This study aims to investigate the effects of managerial overconfidence on conditional conservatism and real earnings management among companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach: In this paper, the authors used the model of Ball and Shivakumar...

Purpose: This study aims to examine the effect of managerial ability on product market competition and corporate investment decisions, specifically, on risk-taking and investment efficiency. Design/methodology/approach: The primary measure of managerial ability is Demerjianet al.model. In this...

Purpose: This study aims to investigate the impact tax shelters and cost of debt in Iran. It also aims determine methods to identify tax-aggressive policies through corporate structure and corporate policies, as well as various solutions to handle these issues. Design/methodology/approach: For...

Purpose: According to the last public statement of FATF (2018), Iran has some significant deficiencies in its anti-money laundering (AML) regime, especially in suspicious transaction reporting. In this research, the author tries to empirically show that Iranian auditors do not a response to AML...

Purpose: The purpose of this study is to investigate the influence of the ownership of institutional shareholders, the proportion of non-executive members, the percentage of ownership of major shareholders, the duality of the tasks of chief executive officer and chairman of the board of...

Purpose: This study aims to investigate the relationship between management characteristics including management capability, management entrenchment, agency costs and overconfidence and firm performance in companies listed on the Tehran Stock Exchange market. Design/methodology/approach: The...

Purpose: Success in corporate relative performance is one of the factors for the growth and durability of firms. Since the relative performance is a function of managers' decisions and such decisions are under the influence of behavioral and psychological characteristics, this paper aims to...