optimized decision making in the market of stocks and bonds needs utilizing suitable tools and skills in order to choose the best choices for investment. the most important financial information of corporations is their financial reports that help analyzing basics of stocks. current research by basing basic information of corporation’s financial reports, has tried to examine traces of 10 instan...

the results of examination of annual financial statements by independent experts (auditors) are presented in reports. we have tried to examine and evaluate the activities of two important professions of accountancy and auditing in iran, in preparing and validating annual financial statements, and relate these evaluations to group behavior of share – holders and analyses of stock – brokers. for ...

We investigate whether acquiring firms make more profitable acquisitions when target firms’ financial statements are comparable with their industry peers. replicate the original sample of Chen et al. (2018) and extend to most recent year. find that experience higher announcement returns, acquisition synergies better post-acquisition operating performance targets statement comparability. Our res...

This paper attempts to deal with a ranking problem with a collection of financial reports. By using the text information in the reports, we apply learning-to-rank techniques to rank a set of companies to keep them in line with their relative risk levels. The experimental results show that our ranking approach significantly outperforms the regression-based one. Furthermore, our ranking models no...

The application of International Financial Reporting Standards (IFRS) has been introduced in many countries to enhance efficiencies financial markets and improve communication reporting. However, extant studies have suggested that the introduction IFRS increased narrative complexity, owing demand for more Considering accounting complexity can be either informative (enhancing understanding) or n...

payoffs from information technology (it) continue to generate interest and debate both among academicians and practitioners. these have led the decision makers to confusion about it effect on firms` financial performance; they don’t know either high or low effect is because of internal or external factors of organizational environment. the mechanism for decreasing the risks is to identify the c...

Purpose – This research aims to study and investigate the relationship between audit style earnings comparability. Also, examines influence of some firm-specific characteristics, as moderating variables, on this relationship. Design/Methodology Ordinary Least-Squares (OLS) regression multiple regressions are used test hypotheses. The sample in current consists 57 non-financial firms listed Egy...