Contents

 

Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination)

5-30

Ali Saghafi (PhD), Ali Rahmani (PhD), Mahmood Langari (PhD), Masoud Gholamzadeh Ledari (PhD)

 

The Investigation of Mechanisms to Prevent Stock Price Crash Risk

31-52

Farzaneh Nasirzadeh (PhD), Mohammad Hossein Zolfaghar Arani, Javad Rajabalizadeh

 

The Relationship between Managerial Overconfidence and Restatement of Financial Statements

53-70

Ghasen Bolo (PhD), Masoud Hasani Alghar

 

Effect of Corporate Ownership Type on the Relationship between Earnings Management and Audit Fees in Listed Companies in Tehran Stock Exchange

71-88

Saeed Jabarzadeh Kangarloue (PhD), Asghar Damirchi

 

The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings

89-106

Seyed Ali Hosseini (PhD), Sepideh Zand

 

Using DEA Model to Measure the Effect of Mutual Funds Capital Flows on Capital Market Technical Efficiency

107-124

Afsaneh Tavangar (PhD), Mohammad Esmaeil Khabbazzadeh

 

Investigating Time Varying Herd Behavior: A Markov Switching Approach

125-142

Seyed Mojtaba Mirlohi (PhD), Reza Tehrani (PhD), Seyed Mohammad Hosseini Beheshtian

 

Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity

143-158

Arash Tahriri (PhD),   Maryam Rasouli, Elham Vali

 

Information Asymmetry, Cost of Capital and Disclosure Quality

159-176

Mahboubeh Khodapanah,  Ekram Darzi,  Farima Noravesh

 

The Relationship between Social Conservatism and Accountants and Auditors Ethical Orientation

177-192

Mitra Dorraji,  Bahman Banimahd (PhD),  Azam Shokri (PhD)

 

The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit

193-210

Fatemeh Rahnama,  Yunes Badavar Nahandi (PhD)