this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...

Interest in impact investing is on the rise. And yet, there a relative scarcity of academic literature financial performance and diversification potential investments. In this paper, we apply risk factors dynamic correlation analysis to an original dataset essentially made European publicly-listed firms. Our findings point risk-adjusted underperformance investments compared mainstream markets, ...

fauna of the aphidiinae (hymenoptera: braconidae) of iran is reviewed and the data on their host aphid associations are summarized. seventy-eight species belonging to 17 genera of aphidiinae are listed in the associations with 193 aphid species. a total of 491 parasitoid-aphid associations are presented. the distribution of the aphidiinae species in different parts of iran and other countries i...

We provide evidence on the characteristics of local generally accepted accounting principles (GAAP) earnings for firms cross-listing on U.S. exchanges relative to a matched sample of foreign firms currently not cross-listing in the United States to investigate whether U.S. listing is associated with differences in accounting data reported in local markets. We find that cross-listed firms differ...

Firms pursue diversification for sake enhancing financial performance. Some theories state positive relationship between diversification and financial performance. However, there are some theories for negative relationship about the issue. The study has filled the gap that most studies done in developed countries and there are fewer studies in developing country like Malaysia. In this study, re...

Neurogenesis is the process by which neurones are generated. Early neuro-anatomists considered the nervous system to be incapable of regeneration. Research has now shown that it can occur in the hippocampus if the adult human brain and that exercise may promote it by increasing blood flow to the brain and levels of Brain-Derived Neurotrophic Factor (BDNF). Dementia is associated with a decline ...