Comparison of explanatory power of linear and nonlinear models predicts expected stock returns [PDF]
فصلنامه بورس اوراق بهادار, 2022 One of the most challenging topics in finance and accounting is balancing returns and risk. If so, it is important for the market to identify trends in stock returns to predict the future.
Abbas Adham +2 more
doaj +1 more source
Irish Accounting Review, 2021 This paper presents a practical example of abduction as a methodological approach to case study research in management accounting. The paper addresses the often cited critical challenges posed by this methodology, and inductive qualitative research in ...
Frank Conaty
semanticscholar +1 more source
Management Accounting Research on Africa
The European Accounting Review, 2021 This paper presents a systematic literature review of 109 empirical articles published between 1977 and 2017 in English and French on management accounting (MA) in Africa.
Sinclear R. Ndemewah, M. Hiebl
semanticscholar +1 more source
Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [PDF]
پژوهشهای تجربی حسابداری, 2021 As part of its consulting activities, internal audit provides management with advice on risk identification, assessment, and monitoring. Risk identification and continuous monitoring (CM) are vital aspects of risk management, being less studied in Iran ...
javad shekarkhah +2 more
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Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: The capital structure and financing method and accordingly the factors affecting them are issues that have always been important for companies and stakeholders. The purpose of this paper is to investigate the impact of managers' overconfidence
Musa Bozorg Asl +2 more
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Evaluation of the Profitability of Momentum and Reversal Strategies of Industry in the Capital Market of Iran [PDF]
Journal of Asset Management and Financing, 2021 :Momentum and reverse strategies are two influential methods of market analysis that aim to predict future performance in different industries and to generate excess returns, applying historical information.
Mohammad Esmaiel Fadaie Nejad +2 more
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Audit Quality: Providing a Model and Investigating The Gap Between the Current Situation and The Desired Level [PDF]
مطالعات تجربی حسابداری مالی, 2023 In this study by using the Fuzzy Delphi research methodology and getting the expert opinions, it was tried to identify indicators for improving audit quality approved by experts in order to design a suitable model for the Economy of IRAN by utilizing a ...
AliAkbar Javan +3 more
doaj +1 more source
Factors that motivate millennial accountancy professionals in industry to become academics
Journal of Economic and Financial Sciences, 2023 Orientation: Exploring the reasons why millennial chartered accountants choose to pursue a career in academia is fundamental to the future and advancement of the accountancy profession.
Christi Leonard +2 more
doaj +1 more source
Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: The goal of this study is to investigate the mediating variables affecting investors’ judgments. Methods: We conduct a 2.2.2 between-subject experiment with accounting students as participants to test our hypotheses. Independent variables that
Yeganeh Faghfour Maghrebi +3 more
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The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it [PDF]
پژوهشهای تجربی حسابداری, 2023 The purpose of the research is to answer the question that, despite all efforts to increase comparability at the international level, has this been achieved in the countries of Iran and the UAE?
Younes Ekhtiari +2 more
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