abstract this study aims at profitability prediction of listed companies in tehran stocks exchange (tse), using artificial neural network. the respected sample consists of 90 firms from 2002  to 2009 (720 firm/years). attention to the framework of study reduced the number of 720 firm/years to 630 firm/years. these firms separated in two groups of learning sample (540 firm/years) and test sample...

the corporate sector all over the world is restructuring its operations through different types  of  consolidation  strategies  like  mergers  and  acquisitions  in  order  to  face challenges  posed  by  the  new  pattern  of  globalization,  which  has  led  to  the  greater integration of national and international markets.. the intensity of cross-border operations recorded an unprecedented ...

full, on-time, and with quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. the aim of this study is investigating the accounting ...

This study was aimed to present a model for social responsibility of audit firms using the grounded theory method. To this end, the components and dimensions of social responsibility model of audit firms were identified and explained. The research method was applied in terms of purpose, mixed (qualitative-quantitative)exploratoryin termsof datatype, anddescriptive-correlationalinterms of data c...

Abstract In the past few years, diversification has turned into a highly controversial issue amongst numerous managers in almost each and every business. It is contended by many that diversification is vitally important and highly effective especially when it comes to evaluating the financial performance. There are several studies about the relationship between diversification and financial per...

This study explores how the organizational culture represented by conventional market orientation practices influences B2B relationship outcomes and financial returns for production-centered supplier firms. The market orientation practices of 187 large-sized production-centered supplier firms in the U.S. Midwest region are empirically studied using both combined approach and component-wise appr...

Based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. The purpose of this study is to examine whether net financial expenses are related to the market price of stocks in Iran, because after initial recording of financial debts, ...

in modern economics, intellectual capital is described as an intangible asset which can be used as a source of sustainable competitive advantage. however, intellectual capital components have to interact in themselves to create value. the paper seeks to examine the impact of intellectual capital on firms’ market value and financial performance. the efficiency of the value added by corporate int...