خلاصه ماشینی:
"So the purpose of this paper is to examine the relationship between a company's bid-ask spread, as a proxy of information asymmetry, and auditor tenure and specialization from 2002 to 2010 in the companies listed in Tehran Stock Exchange.
Assistant Professor of Alzahra University, Department of Accounting P} {P(**) Ph. D student of accounting at Alzahra University and Faculty member of Yazd University, Department of Accounting P} {P(***) Ph. D student of accounting at Alzahra University P} The Relationship of Diversification Strategy and Value of Cash Holding with Abnormal Returns in Tehran Stock Exchange listed companies H.
yosefi Rad {P**P} Abstract The aim of this study is to investigate the relationship between diversification strategy and cash holding with abnormal return of TSE listed companies.
For this purpose, three hypotheses were developed to investigate the relationship between diversification strategy and cash holding with abnormal return of companies and the sample data were extracted from financial statement of listed Companies during the period 2004 to 2008.
Jafari moafi {P**P} Abstract This study investigates relation between accruals quality and auditor selection in the listed firms of Tehran Stock Exchange(TSE)during a five-year period from 2007 to 2011.
Using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms.
The present study discusses the literature regarding these reforms, and identifies influencing factors and drivers in reforms of Iran's public sector financial and operational accountability system from the viewpoint of Iranian experts."