خلاصه ماشینی:
"Keywords: cost of equity; earnings transparency; abnormal return; Fama-French three-factor model JEL Classification: M41 Persistence and Valuation of Non-Operating Items Kaveh Mehrani 15 , Ebrahim Ebrahimi 16 , Mostafa Ahmad Khanbeigi 17 Received: 2013/03/12 Date of Approval: 2013/06/15 Abstract This study addresses the persistence of non-operating items and the market reaction to them.
Keywords: persistence, non-operating items, concurrent JEL Classification: M41 Performance of Iran Investment Funds Gholamreza Soleimany Amiri 18 , Ameneh Abed 19 Received: 2013/02/13 Date of Approval: 2013/03/30 Abstract This study examines the performance of investment funds in Iran, using criteria based on modern portfolio theory consisting Sharp ratio, Modigliani ,Standard Deviation, and Traditional, Treynor and Jenesen Beta and Post Modern portfolio Theory including Sortino Ratio, Upside Potential Ratio, Down-Side Risk and Down-Side Beta.
Keywords: disclosures quality, Conditional Conservatism, Unconditional Conservatism, Discretionary Accruals JEL Classification: G32, M41 Table Of Content Relationship between Disclosures Quality and Conservatism in Tehran Stock Exchange 1 Nezamolldin Rahimian,Mehdi Ebrahimi Maimand Performance of Iran Investment Funds 21 Gholamreza Soleimany Amiri, Ameneh Abed Persistence and Valuation of Non-Operating Items 43 Kaveh Mehrani, Ebrahim Ebrahimi, Mostafa Ahmad Khanbeigi Cost of Equity and Earnings Transparency 59 Ghasem Blue , Masoud Rahmani Mehr The Effects of Conservatism and Accruals Quality on Investment Efficiency 81 Hossien Fakhari.
Shadi Rasoli Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange 101 Naser Izadinia, Valiollah Amini, Hamed Rabiee Information Asymmetry and Cost of Capital 125 Mohammad Hossein Setayesh, Mohhammad Javad Ghafari, Naser Rostamzadeh Accrual Reversals, Accrual Anomalies and Earnings Persistent 147 Abdolah khani, Mohsen Sadeghi The Relation among Financial Constraint, Cash Value and Net Investment 167 Younes Badavar Nahandi, Saeed Darkhor Licence Holder: Alzahra University Director: Rahmani, Ali (Asso."