in this research, we investigate the influence of profit management on the long-term performance of ipos in tehran stock exchange. the ipos in 1378 to 1384 are used as our sample and their long-term return in a three-year period after the ipo are calculated. we start calculating the return from the first day after the month in which the financial statement of ipo is published. discretionary cur...

Communication and modern information technologies have created many changes in the recent societies and have influenced different parts of social life too. Based on the existing statistics, most use of the Internet belongs to the youth who use the Internet for their scientific and research aims. Studies on the effects of using the Internet by young people can help identify some outcomes of this...

To finance expenditures on goods and services and government programs, governments levy taxes on many different economic activities. Large countries tend to raise much of their revenue by taxing income. For example, in the United States, taxes are levied on capital income, such as profits and interest, and also on labor income, such as wages and salaries. Taxes on income affect economic activit...

In this article, the role of cultural capital in strengthening social trust in Iran has been studied. Social trust is one of the most important components of social development. It is one of the important aspects of social relations. Cultural capital, which is an indicator of cultural development, is used objectively and the scientific and cultural qualities of a person can affect social trust....

Uganda is internationally recognised for its extensive legal and constitutional provisions for ensuring the rights of the disabled, in addition to the presence of a number of impairment-specific disabled persons’ organisations (DPOs), which provide informal advocacy and support structures. Using a unique dataset from a sample of 579 physically disabled Ugandans collected by the authors in June ...

We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cashflow tax, having many of the attributes of the latter while still imposing a tax burden on marginal capital income. Like th...