Financial statements are the main part of financial reporting process. Purpose of financial statements is providing classified information about the financial situation, financial performance, and financial flexibility for the business unit that can be useful in a wide range of users of...

Purpose The present study aims to examine the effects of the Islamic sacred months, namely, Muḥarram, Rajab, Dhu al-Qaʿdah and Dhu al-Qaʿijjah, on stock prices on the Iran and Iraq Stock Exchanges. Design/methodology/approach Using the infrastructure models of the capital market, the daily...

Purpose This study aims to use gray models to predict abnormal stock returns. Design/methodology/approach Data are collected from listed companies in the Tehran Stock Exchange during 2005-2015. The analyses portray three models, namely, the gray model, the nonlinear gray Bernoulli model and the...

This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies' SPCRs listed on the Iraqi Stock Exchange. A multivariate regression model was used to test the...

Purpose – This study aims to use gray models to predict abnormal stock returns.Design/methodology/approach – Data are collected from listed companies in the Tehran Stock Exchange during 2005-2015. The analyses portray three models, namely, the gray model, the nonlinear gray Bernoulli model...