Risk management is used to decrease the undesirable effects of market conditions and behavior on company's activities and performance. This research focuses on ability of risk management response to out of control market factors to facilitate consistent profitability that leads to improvement in...

The main purpose of business entities is earning income and the most important factor in survival of business entities is sales revenue. Thus, the forecasting of sales and costs of business entities become an important issue. The aim of this study is to investigate the ability of financial...

The aim of this study is to investigate the effects of economic and accounting variables on capital structure of companies listed on Tehran Stock Exchange. To describe the effect of research variables on capital structure, the multivariate regression model (seemingly unrelated regression...

Financial distress and bankruptcy of companies may cause the resources to be wasted and the investment opportunities to be faded. Bankruptcy prediction by providing necessary warnings can make the companies aware of this problem so they can take appropriate measures with these warnings. The aim...

This study investigates the effect of capital structure and ownership structure on the information content of reported earnings among companies listed on Tehran Stock Exchange. The aim of this research is to answer the fundamental question, whether the amount of reliance of companies on debt...

Regarding to the impact of auditor switching on auditor's independence, this issue become an important subject and widely studied in developed countries recently. In spite of the growing concerns of this issue, few studies have been done in Iran to investigate which factors influenced auditor...

Financial distress and bankruptcy of companies may cause the resources to be wasted and the investment opportunities to be faded. Bankruptcy prediction by providing necessary warnings can make the companies aware of this problem. The aim of this study is to compare the ability of Bayesian...

The purpose of this paper is to investigate whether the current period earning divided by stock price at the beginning of the stock market period, current period dividend divided by stock price at the beginning of the stock market period, prior dividend divided by stock price at the beginning of...

This paper reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about audit quality issue and identify gaps in the literature where further research is needed. These studies are categorized into seven groups; 1) Using direct or...