The purpose of this paper is to investigate the relationship between the inflation and inflation uncertainty in Iran. Using mixed models of self-exciting threshold autoregressive (SETAR) and generalized autoregressive conditional heteroskedasticity (GARCH), the inflation behaviors are examined for the period 1990M05-2013M10. This approach allows testing the hypotheses of Friedman-Ball, Pourgera...

ABSTRACT We investigate the relationship between insider horizon and disclosure policy. First, we develop analyze a rational expectations model assuming insiders are able to commit Insiders with short prefer more willing bear costs of reduce information asymmetries among capital market participants. then empirically test our predictions in setting newly public firms where CEO is approaching ret...

the main aim in this research has been to determining the growth regime in iran based on an open economy concerning the bhaduri and marglin(1990) model.  this model which has been widely used in post keynesian economics is a kaleckian-post keynesian macroeconomic model which is based on effective demand. bhaduri and marglin(1990) concerning wage as a cost item as well as a component of aggregat...

This study explores how intangible assets affect crash risk in Indonesia as the representative of emerging markets, especially for low intellectual capital firms. We employ regression analysis to investigate effect on Indonesia. The findings suggest that firms with are more vulnerable risk. Our further investigations also find stimulate IC firms, but cannot explain high implies Indonesia’s use ...

SUMMARY This study examines the relationship between outsourced internal audits, nonaudit services, and audit fees. We use Malaysian data to show that client firms outsource their auditing function (IAF) are associated with lower external fees than those in-house IAF. Moreover, this negative is significantly stronger for purchase greater amounts of services (NAS) from auditor. The results sugge...