Privatization, Changes in Management Accounting Practices and their impacts on Financial Performance – Evidence from Iran

Fatemeh Safari Sarchah; Hassan Yazdifar; Ahmad Pifeh

Volume 4, Issue 3 , July 2020, , Pages 18-48

https://doi.org/10.22034/ijf.2020.231937.1129

Abstract
  The purpose of this study is to investigate the impacts of external and internal organizational factors of the privatization process on management accounting practices and the impact of these changes on the financial performance of listed companies on Tehran Stock Exchange that more than 51% of the companies' ...  Read More

Investigating the relationship between privatization and information efficiency, regime switch and structural failure in the Iranian economy

Hassan Galibaf Asl; Masoomeh Torkaman Ahmadi

Volume 1, Issue 1 , July 2017, , Pages 7-28

https://doi.org/10.22034/ijf.2017.58433

Abstract
  Increased government revenues and improved economic efficiency are the main goals of implementing privatization and regime switch in Iran. Information efficiency in the capital market can also be considered as a milestone for increased government revenues and improved economic efficiency. In this study, ...  Read More