before making decisions about the investment and financing the companies. it is necessary to know how the value of a company is determined. in this article three valuation methods are discussed: 1) value dirver method. 2) free cash flow method 3) economic value added method. in these methods the factors affecting the value of companies such as operating rate of return, cost of capital. amount o...

this paper analyzes the relationship between capital structure and earning management. for analysing we used 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of manageme...

Assets structure has been widely reported by corporate finance literature to significantly affect financial structure of firms. However, according to the capital structure theories and empirical research in the field, the direction of the relationship between assets tangibility and capital structure is not obvious. This study aims at verifying the significance and the direction of the way asset...