â â â  â â â â â  abstract â  the research on social networks and collaborative strategies has highlighted from the mid of 1980 which has contributed to the success and development of firms. the relationship and communication with trade partners in overseas help success of firms in entering to foreign markets and improve new partners and new markets abroad. doing firm internationalization in fo...

the present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in tehran stock exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. this study was conducted according to givoly and hayn model to measure accounting conservatism index in non-profitable and profitable) firms. data analysis performed wi...

This paper talks about the measurement of efficiency and productivity of non-life insurance firms in India. This study is focused on twelve private non-life insurance firms and four public sector non-life insurance firms of India in the period 2008-09 to 2012-13. Data Envelopment Analysis (DEA) coupled with Malmquist productivity Index is used in measuring the efficiency as well as productivity...

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...

firms invest in their learning activities to improve their innovative efforts. these kinds of activities are either internal or external. knowledge which flows among local actors is one of the external learning factors. spontaneous knowledge flows among firms without any compensation or with compensation less than the real value is called knowledge spillover. this paper analyzes the effect of k...

this paper examines the effects of corporate governance (board structure and ownership structure) and some financial variables on financial statement restatements. for this purpose, citing firms have been divided into two groups: a group comprising firms (48 firms) that have maximum amount of the annual adjustment (more than 5% of ebit) and a group (control group; 46 firms) comprising firms tha...

 The research on social networks and collaborative strategies has highlighted from the mid of 1980 which has contributed to the success and development of firms. The relationship and communication with trade partners in overseas help success of firms in entering to foreign markets and improve new partners and new markets abroad. Doing firm internationalization in foreign countries faces some ba...

Identification of influential factors of firms has always been one of the main concerns for both academics and practitioners in the realm of finance. The aim of this study is to identify the role of managers of the firms on this issue. Statistical society of this research is all the public equity firms of Tehran which are registered in Tehran Stock Exchange. The sample is 61 of those firms in d...