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576 research outcomes, page 1 of 58
  • publication . Article . 2003
    Open Access Persian
    Publisher: University of Tehran

    The major aim of this research is to study the viewpoints of the managers of the state organizations on the effectiveness of auditing of General Accounting office. The managers of this organizations are of the opinion that organization’s auditors don’t have sufficient k...

  • publication . Article . 2007
    Open Access Persian
    Publisher: University of Tehran

    The Capital Asset Pricing Model (CAPM) argues that only systematic risk should be priced in the market; Specific or idiosyncratic risk does not deserve a risk premium. However recent empirical studies have raised serious challenges to this belief. It appears that ?‍ as ...

  • publication . Article . 2014
    Open Access Persian
    Authors:
    Bita Mashaykhi; Seyyed Jalal Seyyedi; Hasti Zargaran Yazd;
    Persistent Identifiers
    Publisher: University of Tehran

    Intellectual capital (IC) is one of the most precious assets of companies. In accounting literature a huge amount of attention has been paid to IC and its effects but disclosure of IC is a missing topic in the accounting studies. This paper tries to fill this gap and cr...

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  • publication . Article . 2012
    Open Access Persian
    Authors:
    Mahmoud Firouzian; Daruish Javid; Narges Najmadini;
    Publisher: University of Tehran

    Bankruptcy predication is one of the main matters in classifying the bankrupt corporations. Investors, Owners, Managers, Creditors, Governmental Agencies are interested in evaluating the financial conditions of the companies. Since in the case of bankruptcy, it will cos...

  • publication . Article . 2018
    Open Access Persian
    Authors:
    Aboozar Okhravi Joghan; Nezamoddin Rahimian; Maryam GharehDaghi;
    Persistent Identifiers
    Publisher: University of Tehran

    Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of interna...

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  • publication . Article . 2011
    Open Access Persian
    Authors:
    Ali Asghar Anvary Rostamy; Hassan Khademi Zare; Tahereh Aliheidari Biyuki; Najmeh Neshat;
    Publisher: University of Tehran

    Most of firms are very interested to know about the real cost of products and services they provide. In order to measure the real cost, several methods and techniques have been provided in literature. One of the most important of them is Activity Based Costing (ABC) met...

  • publication . Article . 2008
    Open Access Persian
    Publisher: University of Tehran

    The research uses a leverage-based approach for investigation about the ability of book-to-market ratio for risk proxy. On the past researches and used model (pooled regression) and approach, we expected that effect of this ratio on historical stock returns, should be r...

  • publication . Article . 1999
    Open Access Persian
    Authors:
    Dr. Ali Nikkhah-Azad;
    Publisher: University of Tehran

    Both accounting education and the practice of accounting has been in a state of disarray in developing countries for a long time. Given the desperate need for economic development in these countries and the role that accounting information plays in economic decisions (a...

  • publication . Article . 1995
    Open Access Persian
    Authors:
    Nasrollah Ahadiat;
    Publisher: University of Tehran

    The case study method of instruction has long been employed in many university classes all over the World. In accounting classes cases are now being used for teaching managerial accounting, accounting information systems, financial. accounting, and auditing. This study ...

  • publication . Article . 1994
    Open Access Persian
    Authors:
    Hamid Pourjalali (Ph.D); Janet Kimbrell (Ph.D); T. Sterling Wetzel (Ph.D);
    Publisher: University of Tehran

    Previous research has shown a relationship between the success of students in the first college-level accounting course and variables such as level of motivation and previous accounting experience. This research extends previous studies in three avenues. First, it provi...

576 research outcomes, page 1 of 58