Among agricultural products in Iran, pistachio is one of the major export products that can produce foreign currency. The present study evaluated factors affecting pistachio export earnings instability and its effect on agricultural export during the studied period. For this purpose, export earnings instability index was calculated using "average absolute difference between export earnings and ...

An information usefulness approach to decision making points out that only the information is regarded as useful that will bring valuable messages to investors and lead to stock price adjustments. This study examines the effectiveness of audit committees in improving earnings quality and informativeness, particularly among family-owned firms. Earnings informativeness was measured through the re...

In the context of IT infrastructure development, this paper empirically examines the relationship between IT investments and corporate earnings management. Our results suggest that earnings management undermines the firm’s capability of accomplishing its planned IT investments in infrastructure development. Strategic managers are also likely to manipulate IT infrastructure investments to achiev...

* Preliminary: comments welcome. This work has been partially funded by a scholarship from the Institute of Chartered Accountants in England and Wales. + This work constitutes part of my dissertation at LBS. Thanks are due to my supervisor Henri Servaes and the other members of my transfer committee (Shiva Shivakumar and Michel Habib). I have also benefited from discussions with Abstract This s...

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

The aim of the present research is to determine the effects of financial information transparency and composition of board of directors on forecast accuracy of corporate earnings in companies. A corporation's key for success is hidden in its optimal direction. So it can be claimed that the secret of the eternal reputation of popular corporations lies in their efficient board of directors. One o...

The relationship between physical capital, human capital and the distribution of earnings is examined empirically using cross-sectional microdata within SMSAs. Comparative advantage in workers and a scale-of-resources effect among firms is predicted to lead to a relationship between capital and earnings. The level of earnings is found to be positively related to capital intensity and negatively...