privatization advocates believe that transfer to private sector increases firm’s performance and value, business environment, and therefore economic growth and welfare improves. in this research, by using the 70 accepted firms in the tehran stock exchange for the period of 2005 to 2009, we investigate the effect of firm’s ownership structure on their value by applying generalized method of mome...

journal of accounting advances (j.a.a) vol. 2, no. 2, fall & winter 2010, ser. 59/3     extended abstract   an investigation of agency theory and signaling theory in dividend policies: the role of institutional investors   dr. g. r. karami         dr. s. mehrani               h. eskandar tehran university   introduction        dividend has a special position among decision makers. dividend poli...

An empirical comparison is made of the impact on disaggregated education costs of three types of education spending control regimes — state-level control of education spending; local school board control of spending with non-overlapping jurisdictions; and local school board control with overlapping jurisdictions. A model is specified which describes the determination of teacher wages, the teach...

the first experimental sam for iran was constructed more than three decades ago under the supervision of prof. pyatt. based on this work prof pyatt had observed that the way in which iran was spending oil revenues was likely to exacerbate urban—rural income differentials in iran. in his approach to sam he did not distinguish between factorial and institutional income distributions preferring to...

Income tax is one of the most important costs of companies and it is usually considered as a cost that should not be paid. One of the most noticeable and influential factors in tax avoidance is corporate ownership structure. With an emphasis on institutional ownership and its types in this paper, it is attempted to measure the effect of this ownership and its types on corporate tax avoidance. F...

This article mainly seeks to provide a framework to help us reach a better understanding of the nature, causes and grounds of increasing administrative corruption in developing countries. In this regard, the author identifies six approaches to administrative corruption and surveys issues related to the rise of corruption within these context. These approaches include cost-benefit, relative depr...