Based on the GEM 355 listed companies during the period October 2009 to December 2013, this paper provides an empirical analysis of the impact of private equity on earnings management among the GEM listed companies by introducing a modified Jones model and a multivariate linear regression model. The results suggest that Companies listed on GEM have positive earnings management behavior, But PE ...

Accurate and effective electricity price forecasting is critical to market participants in order to make an appropriate risk management in competitive electricity markets. Market participants rely on price forecasts to decide on their bidding strategies, allocate assets and plan facility investments. However, due to its time variant behavior and non-linear and non-stationary nature, electricity...

In financial markets such as Tehran Stock Exchange, P/E coefficient, which is one of the most well-known instruments for evaluating stock prices in financial markets, is considered necessary for shareholders, investors, analysts and corporate executives. P/E is used as an important indicator in investment decisions. In this research, harmony search metaheuristic algorithm is used to select opti...

this paper examines the relationship between accounting conservatism and informational content of earnings using data of 167 firms listed on the tehran stock exchange during 2004-2013. accounting conservatism is measured based on khan and watts' (2009) model and feltham and ohlsson (1995) price model and easton and hariss (1991) return models were used to evaluate the informational content...

The purpose of this research is to find a company with good portfolio and history so that investors can use it evaluate renewable energy companies listed on the IDX. method used descriptive-quantitative. results study show that, based current ratio, TGRA issuers have higher ratio 106%. Similar return equity, for 2021 dividend policy than BRBN. When viewed from price-to-book value two lower shar...

The aim of this research was to determine the impact of voluntary information disclosure on informational content of share price. In this regard, future earnings response coefficient was used to determine the informational content of the share price about the future income information. Furthermore, share price synchronicity was used to evaluate the informational content of the share price about...