the development of the cyprus stock exchange together with the increasing trend of investors’ presence in financing activities has led to the importance of this market. in such circumstances, the first step towards a sustainable development of the exchange is to support the investors. risk of bankruptcy for the investee is a major challenge that an inexperienced stock investor encounters. in th...

The development of the Cyprus Stock Exchange together with the increasing trend of investors’ presence in financing activities has led to the importance of this market. In such circumstances, the first step towards a sustainable development of the Exchange is to support the investors. Risk of bankruptcy for the investee is a major challenge that an inexperienced stock investor encounters. In th...

various researches have been carried out about benefits of accounting information and their influence on decision making of financial statements users. for example, many researches have examined the relationship between accounting variables and stock returns or stock price. this study determines and compares the relative and incremental content of accounting variables, too. for this purpose, th...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

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...

Various researches have been carried out about benefits of accounting information and their influence on decision making of financial statements users. For example, many researches have examined the relationship between accounting variables and stock returns or stock price. This study determines and compares the relative and incremental content of accounting variables, too. For this purpose, th...

The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accounting variables (performance and risk criteria). We took advantage of Demirjian index to measure mana...

in management accounting information systems, managers use accounting information systems to be able to predict or have the data structured by the use of decision support systems and business intelligence. so, the use of management accounting information systems is necessary in management decision-making process based on decision support and business intelligence. this paper reviews the liter...