خلاصه ماشینی:
"Keywords: Relative Profitability, Industry-Level News, Return Sensitivity ∗ Associate professor, Imam Khomeini International University ∗∗ M.
com) Submitted: 31 August 2013 Accepted: 14 December 2013 6 Journal of Accounting Knowledge/ Vol. 4/ No. 15/ Winter 2014 Conservative Pricing Ali Rahmani (Ph. D)∗ Sepideh Aliabadi ∗∗ Abstract This paper analyzes the relationship between revision to returns and earning news, and the relationship between revision to returns and prior adjustments, based on Vuolteenaho model, asymmetric properties of conservative accounting and the existence of non- accounting sources of information.
com) Submitted: 21 July 2013 Accepted: 30 October 2013 8 Journal of Accounting Knowledge/ Vol. 4/ No. 15/ Winter 2014 The Effects of Liquidity on Stock Return by Controlling Investment Styles: New Approach with a Multidimensional Measure Mehdi Abzari (Ph. D)∗ Vahid Kabiripour∗∗ Siroos Soheili∗∗∗ Abstract Liquidity is a complex and multidimensional concept which affects investment decisions of investors in many ways.
com) Submitted: 19 May 2013 Accepted: 30 October 2013 9 Abstracts Audit Fees for Initial and Subsequent Engagements: Evidence from Firms Listed in Tehran Stock Exchange Masoud Azizkhani (Ph. D)∗ Zeinab Aghabeigi∗∗ Abstract Legislators, regulators, and the media have expressed concerns about pricing of initial and subsequent audit engagement and their implications for auditor independence and audit quality.
com) Submitted: 20 May 2013 Accepted: 30 October 2013 11 Abstracts The Sensitivity of Accounting Conservatism to Audit Quality Mohammad Hassani (Ph. D)∗ Abstract This research examines the reaction of earnings conservatism with respect to audit quality at 155 listed companies in Tehran Stock Exchange, over the period of 2007 – 2012."