Studying the Effect of Corporation’s Disclosure Quality Rank on Income-Smoothing and Informativeness of Tehran Stock Exchange’s Listed Companies

Heidar Foroughnejad; Shahin Ahmadi; Amin Sadat

Volume 2, Issue 1 , January 2018, , Pages 137-156

http://dx.doi.org/10.22034/ijf.2018.84966

Abstract
  The study is to review the disclosure quality rank on income-smoothing and informativeness by means of four hypotheses. The timescale is between 2010 and 2016, and 149 TSE’s listed companies are studied. The first hypothesis examines the effect of higher disclosure quality rank on income informativeness. ...  Read More

Measuring Diversification and Information Risk in Iran’s Mutual Funds

Heidar Foroughnejad

Volume 1, Issue 2 , October 2017, , Pages 65-82

http://dx.doi.org/10.22034/ijf.2017.59774

Abstract
  This study aims to investigate the correlation between the diversification and accruals quality (AQ) in Iran’s mutual funds considering two main hypotheses and four sub-hypotheses. This research investigates the effects of cases such as beta of the company, the company's return on assets, debt ...  Read More