The survival of organizations is in the current business and occupational atmosphere depends on the introducing of new products, innovation and proposing value-inducing processes based on modern knowledge. For this, managers have to evaluate intellectual capitals as an important criterion to improve the performance of organizations. The main propose of this research is to study the relation...

Full, on-time, and with Quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. Among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. The aim of this study is investigating the accounting ...

This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...

This study examines the impacts of real exchange rate fluctuations on the companies' strategic investments in Iran. The data of 92 listed companies in Tehran Stock Exchange during the period of 2002-2015areused. First, the volatility of exchange rate is estimated by the Generalized Autoregressive Conditional Heteroskedasticity (GARCH). The model is estimated by GMM and system GMM methods. The r...