Due to the integration and interrelatedness of the global economy in recent decades, the onset of financial crisis from the U.S. economy and its diffusion to the other global economies has led to the most important events and global financial crisis at the beginning of the third millennium. This investigation aims to examine the impact of financial distress on tax avoidance of the listed compan...

journal of accounting advances (j.a.a) vol. 2, no. 2, fall & winter 2010, ser. 59/3     extended abstract   an investigation of agency theory and signaling theory in dividend policies: the role of institutional investors   dr. g. r. karami         dr. s. mehrani               h. eskandar tehran university   introduction        dividend has a special position among decision makers. dividend poli...

Detecting financial fraud is an important issue and ignoring this issue may cause financial and non-financial losses to individuals and organizations. The aim of this study is to test the ability of Beneish M-Score Model for detecting financial fraud among companies listed on Tehran stock exchange. The research sample consists of 137 companies listed on Tehran Stock Exchange for a period of 11 ...

the management of the firms with the high incremental debt usually has more incentives to satisfy the creditors via the earning management. of course, the demand of annually auditing reports by professional auditing institutions that is one of the provider's (creditor's) conditions, cause to management face chief limitations and forbiddances in the field of earning management. accordi...

since public sector enterprises poor performance become evident, privatization as a means of improving such enterprises performance and curbing government interference in business activities has attracted much attention at national policy making levels. privatization is a complex and long term process the effect of which may appear over a long period of tome. there fore, considering it a limpid...