The purpose of this study is to analyze and review the differences between reporting changes in equity before after adoption IFRS, as well impact on return investments. sample used a manufacturing company listed Indonesian Stock Exchange for four years from 2008 2011. Intentional sampling was method number samples 16 132 manufacturers. Explanations are type research. Data analysis methods simpl...

abstract the current study aims to investigate the relationship between iran’s targeted subsidies plan and the stock returns of listed companies on the tehran stock exchange (tse). stock returns is obtained from the indices of three industries: pharmaceuticals, chemicals, and machinery and equipment. moreover, the present research uses gold price and dollar price as control variables. the targe...