This paper assesses the extent and quality of intellectual capital disclosures in the annual reports of the IRAN. This paper makes use of an Intellectual Capital Disclosure index constructed through a participatory stakeholder consultation process to develop a disclosure index which measures the...

The vital role of management accounting on suitable data presentation for managers' decision-makings has been proved. Accordingly, management accounting must, by investigating the requirements of applying management accounting techniques and other available tools, provide managers with more...

Coal as a fossil and non-renewable fuel is one of the most valuable energy minerals in the world with the largest volume reserves. Artificial neural networks (ANN), despite being one of the highest breakthroughs in the field of computational intelligence, has some significant disadvantages, such...

The Iranian revolution still appears to be a puzzle for theoretical approaches linking political instability and/or violent conflict to the resource wealth of a country. It therefore works well as a case study for the purposes of this paper: to show the necessity of a broader approach to the...

The goal of this study is to investigate the effect of trade liberalization on economic growth in Iranian economy using a Cobb-Douglas production function, which is expanded to take into account political instability and trade liberalization. The empirical results show that in the long run the...

This paper considers how sanctions affected the Iranian economy using a novel measure of sanctions intensity based on daily newspaper coverage. It finds sanctions to have significant effects on exchange rates, inflation, and output growth, with the Iranian rial over-reacting to sanctions,...

Despite institutional constraints female entrepreneurs in Iran experience their entrepreneurial activities as a source of value for themselves and other stakeholders, especially their family. Drawing upon the narrative reports of female entrepreneurs in Bandarabbas, the capital city of Hormozgan...

The United States withdrew a Joint Comprehensive Plan of Action (JCPOA) regarding Irans nuclear program on May 8, 2018, with Iran and the other participants still staying in the deal. In August 2018, the U.S. sanctions which were lifted as part of the agreement clamped down again on Iran, such...