this paper tries to survey the independence of central bank of iran and its relationship to inflation by using the data of 56 developing countries during 1990s. the results signifies that there are no significant relationship between inflation and the independence of central banks in these countries. in other words, according to the existing evidences, not all the developing countries with high...

in 1985-86, the european office of world health organization (who) proposed the health promotion program under the theme “healthy cities projects”. with the aim of securing individual and collective welfare, the staffs of healthy city in tehran also began their official activities at 13th aban street at rey (tehran’s 20th municipal district) along with community participation and intersectoral ...

Managers, consultants, and the financial press assert that compensation plans based on residual income change managers’ behavior. This assertion is empirically tested by selecting a sample of firms that began using a residual income performance measure in their compensation plans and comparing their performance to a control sample of firms that continue to use traditional accounting earnings-ba...

Many of the Financial Accounting Standards Board's (FASB's) recent standards and ongoing projects emphasize fair value measurement in an attempt to increase the relevance of financial statements. This can be seen as part of the FASB's broader emphasis on decision usefulness. Arguably, these same standards and projects have reduced or have the potential to reduce the reliability of accounting, a...

there is an increasing concern among financial statements users about the frauds occurring in the business organizations. the unexpected collapse of corporate giants such as enron and worldcom has driven those interested to pay more attention to the unethical practices in accounting systems. the phenomenon of earnings management is seen as one of the most controversial issues facing the account...

In this paper we examine haw target setting help firms to assure that their business models are being pursued. We argue that firms can achieve this objective by taking advantage of what they know about cause-and-effect relations present in their business model. We collect data from a retail firm, whose business model is represented by financial and nonfinancial indicators. The firm sets targets...