the present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in tehran stock exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. this study was conducted according to givoly and hayn model to measure accounting conservatism index in non-profitable and profitable) firms. data analysis performed wi...

since 2001 the adoption of iran accounting standards has become obligatory. this study by using a sample of companies listed in tehran stock exchange (tse) compares the value relevance of ten selected accounting variables in two periods, before mandatory adaption of accounting standards (1996-1998) and after that (2005-2007). in this study the researchers have tried to control the effect of eco...

This article describes accounting information and its importance in enterprises clustered system. Currently, there is a need to control costs revenues, develop single space model for organizations institutions. Management decisions made by managers these determine the future fate of enterprise, which requires proper organization accounting.

The relevance of this study is determined by the fact that importance effective management receivables for ensuring financial stability considered. Reducing risk insolvency, improving liquidity, increasing current assets, strengthening trust and reputation, as well macroeconomic impact are key mechanisms through which contributes to enterprises country a whole. purpose was find ways improve wor...