in many countries, particularly developing countries, economic reforms, especially privatization, are considered as a strategic approach. the growth of the government decreases the competition in the market, and so, some fields should be privatized in order to create the competition.  by moving towards privatization and the changes in competition methods and the presentation of the world trade,...

Purpose: The object of this analysis is to investigate empirically the determinants audit selection by local or Non-local Auditor (NLA) and their effect on companies listed Tehran Bourses. Theoretical framework: an independent auditor influenced numerous factors. agency theory predicts that when firm size, debt leverage, staff compensation costs rise, likelihood electing a qualified volunteer i...

In the current study, we investigate impacts of social capital (SC) and intellectual (IC) on audit fees among companies listed Tehran Stock Exchange (TSE). Since criteria for norms networks are extremely correlated, used a principal component analysis (PCA) to construct an index each province between 2011 2016. The Pulic model is also as proxy measuring value added (VAIC). ordinary least square...

The primary purpose of this study is to investigate the impacts earnings management (EM) and related party transactions (RPTs) on corporate financial performance in an emerging market, Iran. This paper also aims examine moderating role internal control weakness (ICW) relationship between them. sample includes 108 Iranian manufacturing companies listed Tehran Stock Exchange (TSE) 2013 2018, pane...

the purpose of this study is to concentrate on the investigation of days-of-week effect on tehran stock exchange and its comparison with other emerging markets. using classical linear regression (clr) as well as autoregressive conditional heteroskedasticity (arch) models it in indicated has indicated that there is significantly positive total return on saturdays and significantly negative total...

the aim of this study is to explore the feasibility of setting up a commodities futures market in iran. specifications for the margin requirements, daily price movement limits, the length of expiration intervals, tick sizes and contract size of various potential future contracts are hereby examined. saffron, pistachio and rice emerge as the three suitable iranian agricultural commodities. a new...

the purpose of the present study is to investigate the relationship between intellectual capital (human capital efficiency, customer capital efficiency, and structural capital efficiency) and economic value added of the listed companies on the tehran stock exchange (tse). the population includes 39 firms selected through systematic sampling. the data is collected from the audited financial stat...