Meysam Arabzadeh
Ph.D. Candidate, Department of Accounting, Faculty of Administrative and Economic, University of Isfahan, Isfahan, Iran
[ 1 ] - Explaining Accrual Anomaly Using Multi-factor Pricing Model in Tehran Stock Exchange
Objective: The main objective of this research is to explain the accrual anomaly using accruals factor (CMA) and accrual-based factor-mimicking portfolios as well as checking whether accrual anomaly is risk-based or mispricing. According to rational frictionless asset pricing model, the ability of accruals to predict returns should come from the loadings on this accrual factor loading that pred...
[ 2 ] - Identifying Factors Affecting Sustainability Reporting of Pharmaceutical Companies: Application of Delphi and Analytic Network Process based on Fuzzy DEMATEL
Background: Today, one of the most important concerns in the pharmaceutical industry is achieving sustainability, and the pharmaceutical industry is recognized as a leading sector in corporate sustainability reporting. The purpose of this study was to identify, extract, prioritize and analyze the social factors and corporate characteristics which are effective in the sustainability reporting of...
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