Various researches have been carried out about benefits of accounting information and their influence on decision making of financial statements users. For example, many researches have examined the relationship between accounting variables and stock returns or stock price. This study determines and compares the relative and incremental content of accounting variables, too. For this purpose, th...

The present study investigates the relationship between diversification strategy, capital structure and profitability in companies listed in the stock exchange through a combination of data panel and VAR methods. The present research was conducted for companies admitted to the Tehran Stock Exchange from 1387 to 1395 and 78 companies were selected as case study. Stationary and static tests were ...

in this research, role of accruals in elaboration of quality of earning of the companies accepted in mumbai stock exchange has been studied and relationship between quality of earning through accruals and its constituents and abnormal stock return has been studied. the studied sample includes 35 companies in group a of mumbai stock exchange in 2009-2013.fordata analysisandhypothesistesting mult...

The purpose of this study is to compare the impacts of momentum on stock returns of companies listed in Tehran Stock Exchange in different market conditions. For this purpose, the sample size is 120 months from 2008 to 2017. The research hypotheses are estimated using multivariate linear regression using time series method. Based on the results of the hypotheses test, the momentum in each of th...

In real investment, there is a relationship between external financing and abnormal stock returns. This study predicts a negative correlation between external financing and stock returns. The dependent variable of the research is stock returns and the independent variables are net financing and equity ratio. Also, control variables of the research includes assets growth, company’s size and comp...

various researches have been carried out about benefits of accounting information and their influence on decision making of financial statements users. for example, many researches have examined the relationship between accounting variables and stock returns or stock price. this study determines and compares the relative and incremental content of accounting variables, too. for this purpose, th...

The purpose of this research studies the impact of business intelligence on the financial reporting quality of listed companies in the Tehran Stock Exchange using structural equation modeling. The instruments of this research were the business Intelligence Questionnaire (Provich, 2012) and the financial statements of listed companies in The Tehran Stock Exchange to study of the financial report...