The present study aims to investigate the effects of mandatory requirements audit firm rotation on earnings management among companies listed Tehran Stock Exchange (TSE). population consists 1030 observations and 103 TSE during years 2003–2012; moreover, statistical technique used test hypotheses is panel data pooled data. results showed that rule increased accruals-based (AEM) significantly. I...

The present study aims to investigate the association between corporate governance mechanisms and financial performance among companies listed on Tehran Stock Exchange (TSE). We also want know if COVID-19 global crisis moderates relationship them. sample consists of 1098 observations 183 TSE from 2016 2021; furthermore, statistical method used test hypotheses is panel data with random effects. ...

the process of economic globalization and integration has had a tremendous growth in recent years and the convergence of various economic sectors, including the financial markets is increasingly in the spotlight. this increasing trend has strengthened investors' interests in the subject of convergence among the world's stock markets and investors experimentally show a passion for unde...

in this article using autoregressive (ar), autoregressive conditional heteroskedasticity (arch), generalized autoregressive conditional heteroskedasticity (garch) models we assess the weekend effect and also compare the trading patterns of individual and legal investors during 1381-1385 in tehran stock exchange. our findings suggest that weekend effect exists in tehran stock exchanges which are...

Due to the complexity of financial markets and specialization of investment, the investors in financial markets need tools, methods and models by which they can choose the best investment and the most appropriate portfolios. Fama-French Five-Factor Model (FFFFM) is one of the newest methods among various methods for financial asset pricing and prediction of stock returns. The main aim of this r...

This paper investigates the rank distribution, cumulative probability, and probability density of price returns for the stocks traded in the KSE and the KOSDAQ market. This research demonstrates that the rank distribution is consistent approximately with the Zipf’s law with exponent α = −1.00 (KSE) and −1.31 (KOSDAQ), similar to that of stock prices traded on the TSE. In addition, the cumulativ...

since 2001 the adoption of iran accounting standards has become obligatory. this study by using a sample of companies listed in tehran stock exchange (tse) compares the value relevance of ten selected accounting variables in two periods, before mandatory adaption of accounting standards (1996-1998) and after that (2005-2007). in this study the researchers have tried to control the effect of eco...